2025Section 216

216. Return of income not to be furnished in certain cases.

In the 1961 Act1 match · Unreviewed

From the Income Tax Department's correspondence.

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.

Income-tax Act, 2025: text as on 25 August 2026 · Official source ↗ ·