Section 115GCentral Act
Section 115G: Return of income not to be filed in certain cases
Return of income not to be filed in certain cases.
- 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 XVII-B has been deducted from such income.Previous
Sec 115F — Capital gains on transfer of foreign exchange assets not to be charged in certain cases
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Sec 115H — Benefit under Chapter to be available in certain cases even after the assessee becomes resident
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