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<h1>Relief from taxation in retirement benefit accounts: income from notified-country accounts taxed in prescribed year and manner.</h1> Relief applies where a resident in India holds a retirement benefit account in a government notified foreign country and the income of that account is not taxed on an accrual basis by that country but is taxed there on withdrawal or redemption; such income shall be taxed in India in the year and manner as prescribed, with definitions for notified country, specified account, and specified person.