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    <title>Whether non-deduction of tax is only in respect of interest credited to Non-resident (External) Account and not to all types of non-resident accounts</title>
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    <description>The amendment limited the non-deduction of tax at source to interest credited to Non-resident (External) Accounts as defined under foreign exchange law, replacing the broader category of non-resident account effective April 1, 1969; a government notification defined that account type and prior instructions exempting interest in non-resident accounts therefore now apply only to the defined Non-resident (External) Account while the Board considers the broader question of TDS applicability to incomes exempt under the income exemption provision.</description>
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      <description>The amendment limited the non-deduction of tax at source to interest credited to Non-resident (External) Accounts as defined under foreign exchange law, replacing the broader category of non-resident account effective April 1, 1969; a government notification defined that account type and prior instructions exempting interest in non-resident accounts therefore now apply only to the defined Non-resident (External) Account while the Board considers the broader question of TDS applicability to incomes exempt under the income exemption provision.</description>
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