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

1. Section-216 as per act

It shall not be necessary for a non-resident Indian to furnish a return of his income under section 263(1), if—

1. his total income during the tax year consisted only of investment income or income by way of long-term capital gains or both; and
2. the tax deductible at source under the provisions of Chapter XIX-B has been deducted from such income.

2. Help and useful links for Section-216

1. Income Tax Help Center
2. Income Tax Act 2025 Home
3. Who should file Income Tax Return in India - Calculator
4. Common Misconceptions in Filing ITR — Explained
5. Guide to File your Income Tax Return for AY 2024-25
6. NRI Income Tax Help Center