What is section 115 of income tax?

Also check the year for which you're looking at the rules.

The Income Tax Department has explained that several NRI provisions from the 1961 Act have corresponding provisions in the Income Tax Act, 2025. For example, Sections 213–217 of the new Act substantially reproduce certain old NRI special provisions, including the opt-out mechanism that was under Section 115-I.

So if you're filing for a period beginning on or after April 1, 2026, you should check the corresponding provision under the new Act rather than automatically applying an old section number.

If you're an NRI, the 115-series sections can be important, but you need to identify the exact section.

For example, Section 115G dealt with certain return-filing relief for NRIs whose income consisted only of specified investment income or long-term capital gains, subject to conditions. The Income Tax Department says the corresponding provision has been retained under Section 216 of the Income Tax Act, 2025.

So I wouldn't assume that “Section 115” means one particular NRI tax benefit.

I had the same confusion. Section 115 itself isn't the provision most people are referring to today. The Income Tax Department's historical/current section page shows that Section 115 of the 1961 Act was omitted by the Finance Act, 1987, with effect from April 1, 1988.

The confusion probably comes from the large number of provisions beginning with “115,” such as 115A, 115C and 115G.

If you're seeing "115" somewhere while filing your return, I'd check whether the reference actually says 115A, 115AB, 115AC, 115AD, 115BAC, etc.

Those are different provisions with different purposes.

For example, Section 115BAC is associated with the new tax regime for individuals and certain other taxpayers, whereas Section 115A deals with specified income of non-residents.

So the number after 115 is extremely important. I'd avoid relying on the term "Section 115" alone when deciding how income should be reported.

I had the same confusion when filing my ITR as an NRI. Someone told me "Section 115 applies to NRIs," but that's too broad a statement.

There are multiple provisions under the 115 series. For example, Section 115A can cover certain income of non-residents, while Section 115AD deals with specified income of certain foreign institutional investors/foreign portfolio investors.

So I wouldn't assume that every NRI has to use Section 115 or that all investment income is automatically taxed under it.

The exact subsection mentioned in your tax statement or ITR utility is important.