Relief from taxation in income from retirement benefit account maintained in a notified country.

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..... such year as may be prescribed. Explanation.--For the purposes of this section,-- (a) "notified country" means a country as may be notified by the Central Government in the Official Gazette for the purposes of this section; (b) "specified account" means an account maintained in a notified country by the specified person in respect of his retirement benefits and the income from such account is .....

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