Section 216
Return of income not to be furnished in certain cases.
About this Act
An Act to consolidate and amend the law relating to income-tax.
It shall not be necessary for a non-resident Indian to furnish a return of his income under section 263(1), if—
(a) his total income during the tax year consisted only of investment income or income by way of long-term capital gains or both; and
(b) the tax deductible at source under the provisions of Chapter XIX-B has been deducted from such income.
(a) his total income during the tax year consisted only of investment income or income by way of long-term capital gains or both; and
(b) the tax deductible at source under the provisions of Chapter XIX-B has been deducted from such income.