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    <title>Exemption of income of Foreign Company from sale of leftover stock of crude oil on termination of agreement or arrangement</title>
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    <description>Exemption permits a foreign company to receive untaxed income from sale of leftover crude stock where storage and sale arise from an agreement or arrangement entered into or approved by the Central Government and are notified; amendment extends that exemption to sales following termination of the agreement in accordance with its terms.</description>
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