It shall not be necessary for a non-resident Indian to furnish under sub-section (1) of section 139 a return of his income if-
(a) his total income in respect of which he is assessable under this Act during the previous 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 XVIIB has been deducted from such income.
Section 115BBDA Tax on certain dividends received from domestic companies
Section 115BBF Tax on income from patent
Section 115BBG Tax on income from transfer of carbon credits
Section 115D Special provision for computation of total income of non-residents
Section 115E Tax on investment income and long-term capital gains
Section 115F Capital gains on transfer of foreign exchange assets not to be charged in certain cases
Section 115G Return of income not to be filed in certain cases