Income-tax Act, 2025
Return of income not to be furnished in certain cases - Section 216
Return of income not to be furnished in certain cases.216. 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. .... To read the full section download the app from Google Play store
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