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    <title>Is 2011-2012 Tax filing required for non-residents if income from India is less than 1.8 lacs/year?</title>
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    <description>Non-resident individuals whose Indian income consists only of investment income and long-term capital gains from foreign exchange assets with tax deducted at source need not file an income tax return if specified conditions are satisfied; foreign exchange assets include specified shares, debentures, deposits, government securities and UTI units, and dividends exempt under the dividend provision do not create a filing obligation, though refunds or indexation claims require filing.</description>
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      <description>Non-resident individuals whose Indian income consists only of investment income and long-term capital gains from foreign exchange assets with tax deducted at source need not file an income tax return if specified conditions are satisfied; foreign exchange assets include specified shares, debentures, deposits, government securities and UTI units, and dividends exempt under the dividend provision do not create a filing obligation, though refunds or indexation claims require filing.</description>
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