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    <description>Special provisions define investment income and long-term capital gains from assets acquired in convertible foreign exchange. A foreign exchange asset is any specified asset acquired, purchased or subscribed to with convertible foreign exchange. Non-resident Indian status covers Indian citizens or persons of Indian origin who are non-resident. Specified assets include shares of Indian companies, debentures and deposits with non-private Indian companies, Central Government securities, and other assets as the Central Government may notify.</description>
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