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1961Section 115G

115G. Return of income not to be filed in certain cases.

In the 2025 Act1 match · Unreviewed

From the Income Tax Department's correspondence.

It shall not be necessary for a non-resident Indian to furnish under sub-section (1) of section 139 a return of his income if—

(a) his total income in respect of which he is assessable under this Act during the previous 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 XVII-B has been deducted from such income.

Income-tax Act, 1961: text as on 22 May 2026 · Official source ↗ ·