Section(s) Referred: 230 ,230(1)
Statute: INCOME TAX
Date of Issue: 31/3/1984
In exercise of the powers conferred by sub-section (1) of section 230 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby specifies that the provisions of the said section shall not apply to any individual as is referred to in clause (8) of section 10 of the said Act and whose only source of income in India is as specified in that clause.
2. This notification shall come into force on the date of its publication in the Official Gazette.
[No. 5729 (F.No. 485/22/83-FTD)