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

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..... : (a) certain dividend or interest income; (b) royalty or fees for technical 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 un .....

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..... in order to provide that a non-resident, shall not be required to file return of 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 .....

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