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    <title>Insertion of new section 89A.</title>
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    <description>Relief from taxation applies to income accrued in a specified retirement benefit account in a notified country: such income shall be taxed in the manner and in the year as may be prescribed. &quot;Notified country&quot; means a jurisdiction notified by the Government; &quot;specified account&quot; means an account in that country where the income is taxed on withdrawal or redemption rather than on accrual; and &quot;specified person&quot; means an Indian resident who opened the account while non-resident and resident in that country.</description>
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      <description>Relief from taxation applies to income accrued in a specified retirement benefit account in a notified country: such income shall be taxed in the manner and in the year as may be prescribed. &quot;Notified country&quot; means a jurisdiction notified by the Government; &quot;specified account&quot; means an account in that country where the income is taxed on withdrawal or redemption rather than on accrual; and &quot;specified person&quot; means an Indian resident who opened the account while non-resident and resident in that country.</description>
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