Chapter XII-DASPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME OF DOMESTIC COMPANY FOR BUY-BACK OF SHARES (From Section 115QA to Section 115QC )
Part CProcedure for filing of return in respect of fringe benefits, assessment and payment of tax in respect thereof (From Section 115WD to Section 115WM )
Chapter XX-BREQUIREMENT AS TO MODE OF ACCEPTANCE, PAYMENT OR REPAYMENT IN CERTAIN CASES TO COUNTERACT EVASION OF TAX (From Section 269SS to Section 269TT )
Non-resident Indian return filing exemption where income is only investment or long-term capital gains and tax is withheld. A non-resident Indian need not furnish a return of income under section 139(1) where (a) his total assessable income in the previous year consisted only ... Summary
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Non-resident Indian return filing exemption where income is only investment or long-term capital gains and tax is withheld.
A non-resident Indian need not furnish a return of income under section 139(1) where (a) his total assessable income in the previous year consisted only of investment income or long-term capital gains or both, and (b) tax deductible at source under the withholding provisions has been deducted from such income.
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