Section 216 Income Tax Act 2025 Return of income not to be furnished in certain cases.

Last Updated on: April 3, 2026

Section 216 Income Tax Act 2025

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.