(4)It shall not be necessary for a non-resident to furnish a return of his income under section 263(1), if—(a)his total income during the tax year consisted only of income referred to in sub-sections (1) (Table: Sl. No. 1) and (Table: Sl. No. 2); and(b)the tax deductible at source under the provisions of Chapter XIX-B has been deducted from such income.
