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    <title>Applicability of Income tax</title>
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    <description>Rebate claims, including excise duty refunds and DEPB refunds, are treated as income and must be included in the recipient&#039;s taxable income. Additionally, taxable services exported may be exported without payment of service tax and the Central Government may notify rebates of service tax or duty on inputs or input services used in exported services, subject to prescribed conditions and procedures.</description>
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