39.  First proviso omitted by the Finance (No. 2) Act, 2004, w.e.f. 1-4-2005. Prior to its omission, the first proviso read as under :

        “Provided that nothing contained in this sub-section shall apply to a non-resident referred to in sub-section (4) of section 115AC, or sub-section (2) of section 115BBA, or to a non-resident Indian referred to in section 115G :”