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of <h1>Foreign Companies Get Tax Breaks for Technical Services, NRI Bond Investments, and Research Associations Under Section 10</h1> The amendment modifies section 10 of the Income-tax Act, 1961, introducing several key changes. These include tax exemptions for specific foreign companies providing technical services related to India's security, interest on certain bonds purchased by non-resident Indians, income of scientific research associations, sports and games associations, and certain charitable funds or institutions. The amendments provide detailed conditions for tax exemptions, including restrictions on fund investments, application of income, and notification requirements by the Central Government.
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