Income Tax Act, 1961
Section 115G . RETURN OF INCOME NOT TO BE FILED IN CERTAIN CASES.
It shall not be necessary for a non-resident Indian to furnish under sub-section (1) of section 139 a return of his income if –
(a) His total income in respect of which he is assessable under this Act during the previous year consisted only of investment income or income by way of long-term capital gains or both; and
(b) The tax deductible at source under the provisions of Chapter XVII-B has been deducted from such income.