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

The Income-tax Act, 1961Central Act · Act 43 of 1961

Repealed. This text is published for reference. It is not in force, and it should not be relied on as current law without checking what replaced it. Repealed by the Income-tax Act, 2025, with effect from 1 April 2026

Return of income not to be filed in certain cases.

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.

Where this provision sits

Act	The Income-tax Act, 1961
Section	115G
Marginal note	Return of income not to be filed in certain cases
Jurisdiction	Central
Status	Repealed

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