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

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

Section-216 provides for the exemption from filing of the return of income of non-resident Indians, if certain conditions are satisfied. Learn to understand the section-216 as it is, it's help and useful links to follow.

Here onwards, "Act" refers to "Income Tax Act 2025"

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—

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.