Return of income not to be filed in certain cases.115G.
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.