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CBDT Notifies Conditions for Exemption of Income Accrued or Received by Non-Resident - (13 Dec 2021)

DIRECT TAXATION

Central Board of Direct Taxes (CBDT) has notified conditions for exemption of income accrued or received by, non-resident as a result of transfer of non-deliverable forward contracts. The Board has notified the Income-tax (33rd Amendment) Rules, 2021 which seeks to further amend the Income-tax Rules, 1962.

Tags : CENTRAL BOARD OF DIRECT TAXES   EXEMPTION OF INCOME ACCRUED OR RECEIVED BY NON-RESIDENT  

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