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Exempting non-resident from filing of Income-tax return in certain conditions.

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..... al services (FTS) received from the Government or Indian concern in pursuance of an agreement made after 31st March 1976, and which is not effectively connected with a PE, if any, of the non-resident in India. Sub-section (5) of said section provides that a non-resident is not required to furnish its return of income under sub-section (1) of section 139 of the Act, if its total income, consists on .....

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..... income under sub-section (1) of section 139 of the Act if, - (i) his or its total income consists of only dividend or interest income as referred to in clause (a) of sub-section (1) of said section, or royalty or FTS income of the nature specified in clause (b) of sub-section (1) of section 115A; and (ii) the TDS on such income has been deducted under the provisions of Chapter XVII-B of the Act at .....

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