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Income Tax - Highlights / Catch Notes

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Exemption to income accrued or arisen to, or received by a ...

Act Rules     Income Tax

August 31, 2022

Exemption to income accrued or arisen to, or received by a non-resident as a result of transfer of non-deliverable forward contracts or offshore derivative instruments or over-the-counter derivatives - Conditions for the purpose of clause (4E) of section 10 - Rule 21AK of the Income-tax Rules, 1962

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