Section 216 — Return of income not to be furnished in certain cases: its source in the Income-tax Act, 1961

Section 216 (Return of income not to be furnished in certain cases) of the Income-tax Act, 2025 corresponds to Section 115G (Return of income not to be filed in certain cases) of the Income-tax Act, 1961 as per the official CBDT correspondence.

source provisions · income-tax act, 1961

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

read both texts · §115G (1961) vs §216 (2025)

loading…

Source: the CBDT’s official 1961↔2025 correspondence table (incometaxindia.gov.in), captured 2026-07-21. This is a research aid — verify against the official CBDT utility ↗ before professional reliance.

frequently asked

Is Section 216 of the Income-tax Act, 2025 a new provision?

No — it derives from Section 115G of the Income-tax Act, 1961.

What does Section 216 of the Income-tax Act, 2025 deal with?

Section 216 — "Return of income not to be furnished in certain cases", under CHAPTER XIII - Determination of tax in special cases of the Income-tax Act, 2025.

— built by nexus

Nexus answers full tax questions the same way — a citation-grounded advisory artifact with verdict, authority chain, computation and drafting, every citation traceable to an official source.

start researching →

same chapter · chapter xiii - determination of tax in special cases · income-tax act, 2025

Section 212 — Interpretation
Section 213 — Special provision for computation of total income of non-residents
Section 214 — Tax on investment income and long-term capital gains
Section 215 — Capital gains on transfer of foreign exchange assets not to be charged in certain cases
Section 217 — Benefit to be available in certain cases even after assessee becomes resident
Section 218 — Chapter not to apply if the assessee so chooses
Section 219 — Conversion of an Indian branch of foreign company into subsidiary Indian company
Section 220 — Foreign company said to be resident in India

frequently looked up · income-tax act, 2025

§2 · §4 · §13 · §14 · §16 · §20 · §26 · §46 · §59 · §63 · §67 · §86 · §92 · §111 · §118 · §122 · §123 · §150 · §170 · §179 · §185 · §202 · §203 · §206 · §211 · §228 · §253 · §263 · §268 · §270 · §279 · §287 · §289 · §294 · §303 · §313 · §316 · §319 · §334 · §349 · §351 · §353 · §393 · §397 · §398 · §401 · §405 · §410 · §412 · §413 · §423 · §427 · §464 · §475 · §489 · §499 · §500 · §536