Income-tax Act, 2025 · Part D — Special provisions relating to minimum alternate tax and alternate minimum tax

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

Income-tax Act, 2025 (30 of 2025)

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.

his total income during the tax year consisted only of investment income or income by way of long-term capital gains or both; and

the tax deductible at source under the provisions of Chapter XIX-B has been deducted from such income.

This section refers to

§ 263 Return of income.

Referenced by

§ 212 Interpretation

§ 217 Benefit under Chapter to be available in certain cases even after assessee becomes resident

§ 217(b)

§ 218 Chapter not to apply if the assessee so chooses

§ 218(a)

§ 293(2)