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          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.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Non-resident Indian return filing exemption where income is only investment or long-term capital gains and tax is withheld.</h1> 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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