§216
Section 216 — Return of income not to be furnished in certain cases
In plain terms: This section says a non-resident Indian need not file a return if the total income for the tax year consists only of investment income and/or long-term capital gains and tax at source has been deducted on it.
It shall not be necessary for a non-resident Indian to furnish a return of his income under section 263(1), if-
(a) his total income during the tax 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 XIX-B has been deducted from such income.