Section 216
Section 216: return of income not to be furnished in certain cases
Section 216 exempts a non-resident Indian from the general obligation to file a return of income, where the only income for the year was investment income and/or long-term capital gains covered by this Part, and tax was already deducted at source.
This explanation is AI-assisted and pending review by our CA/CS team. It is general information, not professional advice - always cross-check against the bare law text above or talk to our tax team for guidance specific to your situation.
When the exemption applies
A non-resident Indian need not furnish a return of income under section 263(1) if:
- The total income for the tax year consisted only of investment income and/or long-term capital gains (as defined in section 212); and
- Tax deductible at source under Chapter XIX-B has been deducted from that income.
Frequently asked questions
Can an NRI skip filing a return entirely under this Part?
Only if the total income for the year consisted solely of investment income and/or long-term capital gains under this Part, and tax was already deducted at source on that income.
Related sections
Want this applied to your actual filing, not just explained?
Check if you need to file a return as an NRILast updated 9 September 2026