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Section 216

Return of income not to be furnished in certain cases

It shall not be necessary for a non-resident Indian to furnish a 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 Chapter XIX-B has been deducted from such income.