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Income Tax - Highlights / Catch Notes

Home Highlights March 2022 Year 2022 This

The income accrued or arisen to, or received by, a non-resident ...

Act Rules     Income Tax

March 1, 2022

The income accrued or arisen to, or received by, a non-resident as a result of transfer of non-deliverable forward contracts under clause (4E) of section 10 of the Act, shall be exempted subject to fulfillment of the conditions under rule 21AK

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