Section-218 : Provisions not to apply if the assessee so chooses

1. Section-218 as per act

1. A non-resident Indian may choose not to be governed by the provisions of sections 212 to 217 for any tax year by declaring it in his return of income under section 263 for such tax year. and if he does so,—
   
   
   1. the provisions of sections 212 to 217 shall not apply to him for that tax year, and
   2. his total income for that tax year shall be computed and charged to tax according to the other provisions of this Act.

2. Help and useful links for Section-218

1. Income Tax Help Center
2. Income Tax Act 2025 Home
3. Self Service (DIY) Income Tax Filing made Easy
4. NRI Income Tax Help Center