Capital gain

Your Query: Is basic exemption  available to a Nonresident against Long term capital gain, having no other income?

Reply: In the case of a resident individual/ HUF, the Proviso  to Section 112 (1)(a)provides for such relief where the Total Income as reduced by the LTCG is below the Basic Exemption limit.

As there is no such Proviso to Section 112(1) (c), the Non-Resident is not entitled to such a benefit.

Yes, Non Resident Can Avail Basic Exemption Limit for Both 'Long Term Capital Gains' Under Section 112 & Short Term Capital Gains Under 'Section 111A'.

Because Both these sections Ask to Calculate Tax, After reducing such Gains against Basic Exemption.

Refer Section 112 on Link:https://www.exploreincometax.com/Indian-Income-tax-Act-1961/Section-112

& Section 111A on Link: https://www.exploreincometax.com/Indian-Income-tax-Act-1961/Section-111A

Whereas Other Sections Pertained to Non Resident I.e Section 115C to Section 115 I Of Income Tax - "Does Not Allow Basic Exemption".

Check all sections Related to Non Resident under the Link:https://www.exploreincometax.com/Indian-Income-tax-Group/Sections-115C-to-115I

But what does the proviso to S.112 (1)(a) mean?

What does the absence of such a proviso in S.112(1) (c), imply?