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    <title>Payment received from other country for the services rendered.</title>
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    <description>A resident Indian freelancer supplies online course services consumed abroad and receives payment in foreign currency via PayPal/Payoneer credited in INR; the issue is whether such receipts are taxable in India or qualify as export of services for exemption, with operative considerations including service location, receipt in convertible foreign exchange, and the services (not goods) character of the supply.</description>
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