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of <h1>Section 115G exempts non-resident Indians from filing returns when income is only investment income or capital gains with tax deducted at source</h1> Section 115G of the Income Tax Act, 1961 exempts non-resident Indians from filing income tax returns under specific conditions. The exemption applies when their total assessable income consists solely of investment income, long-term capital gains, or both, and tax has been deducted at source under Chapter XVII-B provisions. This provision was inserted through the Finance Act, 1983, effective from June 1, 1983, simplifying compliance requirements for non-resident Indians with limited income categories subject to source deduction.
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