§ 216
Chapter XIII — Determination Of Tax In Special Cases
Return of income not to be furnished in certain cases
Income-tax Act, 2025
Non-resident Indians may not need to file an income tax return if their income consists only of investment income or long-term capital gains. This exemption applies if the tax has already been deducted at source. Key conditions include:
- income from investments or long-term capital gains, and
- tax deducted at source under Chapter XIX-B.
📜 Official text of the section +
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.
36[Application of benefits under sections 212 to 216.
Plain-language summary — not the official text. Refer to the bare Act and confirm with a professional for your specific case.