ContentsLaws/Income-tax Act, 2025/Ch. 13/Section 216Section 216Chapter 13Return of income not to be furnished in certain casesText as on 16 Jul 2026·In force from 1 Apr 2026·Official source: prsindia.org ↗ (opens in a new tab)Section 216: Return of income not to be furnished in certain casesOfficialOfficial text (opens prsindia.org in a new tab)SaveSavedSaveSaveSavedSaveAskAskNoteYour noteNoteNoteYour noteNoteShareShareMoreAsk about Section 216Ask your own questionExplain section 216 simplyKey obligations here?Who does this apply to?It shall not be necessary for a non-resident Indian to furnish a of his income under section 263(1)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.Cited by updatesNo tracked update cites this section yet.Section 215Chapter 13 contentsSection 217
