Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 3] [Section 115C] [Entire Act] Union of India - Subsection Section 115C(c) in The Income Tax Act, 1961 (c)"investment income" means any [income derived other than dividends referred to in section 115-O] [ Substituted by Act 32 of 2003, for Section 54, for " income derived" (w.e.f. 1.4.2004).] from a foreign exchange asset;