Taxability for non-residents

If the slab rate provision of women, senior citizen and an individual will be compared, then we get :

For women, provision starts as follows " For resident woman (who is below 65 years at any time....................."

For senior citizen : " For resident senior cirizen (who is 65 years or more....................."

For Individuals : "For any other individual, every HUF/ AOP, BOI.........."

It can be concluded that non-resident also falls in the ambit of individual. and hence slab rate of individual will be applicable to them also.

Even if the income is chargeable under the head PGPB, then also this basic exemption can be claimed.

agreed with all above ma frnds