Section 139 of the Income Tax Act 1961 provides that every person if his total income or the total income of any other person in respect of which he is assessable under the Act during the previous year exceeded the maximum amount which is not chargeable to Income tax, shall, before the due date furnish, a Return of Income in the prescribed form and verified in the prescribed manner.
Exception of the above section 139:
Section 115G of the Income Tax Act 1961: It shall not be necessary for a non-resident Indian to furnish u/s 139(1) 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.