Section – 115F : Capital gains on transfer of foreign exchange assets not to be charged in certain cases
March 1, 2018
Section 115H of Income Tax: Benefits for NRIs Who Became Indian Resident
March 1, 2018

Section – 115G : Return of income not to be filed in certain cases

115G. 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.

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