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    <title>Assessee Not Resident u/s 6; No Obligation to File Income Return or Tax on Foreign Deposits in India.</title>
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    <description>The assessee was not a resident in India in terms of section 6 and was therefore, neither required to file any return of income in India not any income can be brought to tax in India. Therefore, the deposits made in the foreign bank account cannot be held to be included as taxable income in India. - AT</description>
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