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Section 216: Return of income not to be furnished in certain cases

The Income-tax Act, 2025Central Act · Act 30 of 2025

Return of income not to be furnished in certain cases.

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.

Where this provision sits

ActThe Income-tax Act, 2025
Section216
Marginal noteReturn of income not to be furnished in certain cases
JurisdictionCentral
StatusIn force as published by the source

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