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    <title>Return of income not to be furnished in certain cases.</title>
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    <description>Non-resident Indians whose income for the year consists only of investment income or long term capital gains, and from which tax has been deducted at source under the withholding provisions, are not required to furnish an income-tax return.</description>
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      <description>Non-resident Indians whose income for the year consists only of investment income or long term capital gains, and from which tax has been deducted at source under the withholding provisions, are not required to furnish an income-tax return.</description>
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