Insertion of new section 89A.

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... person has income accrued in a specified account, such income shall be taxed in such manner and in such year as may be prescribed. Explanation. For the purposes of this section, (a) specified person means a person resident in India who opened a specified account in a notified country while being non-resident in India and resident in that country; (b) specified account means an account maintained .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X