https://www.taxtmi.com/notifications?id=136761 Exemption from filing a return of income from assessment year 2021-2022 is granted to two classes of non-residents: (i) non-residents (other than companies) and foreign companies whose only Indian income is from investment in the specified fund and for whom tax identification provisions are not applicable subject to procedural compliance; and (ii) eligible foreign investors who transacted only in IFSC-listed capital assets with foreign-currency consideration, have no other Indian income, and for whom tax identification provisions are not applicable subject to procedural compliance. The exemption is unavailable where a statutory notice for filing a return has been issued. en-us Mon, 11 Oct 2021 00:00:00 +0530 Tue, 12 Oct 2021 10:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=136761 Exemption from filing a return of income from assessment year 2021-2022 is granted to two classes of non-residents: (i) non-residents (other than companies) and foreign companies whose only Indian income is from investment in the specified fund and for whom tax identification provisions are not applicable subject to procedural compliance; and (ii) eligible foreign investors who transacted only in IFSC-listed capital assets with foreign-currency consideration, have no other Indian income, and for whom tax identification provisions are not applicable subject to procedural compliance. The exemption is unavailable where a statutory notice for filing a return has been issued. Notifications Income Tax Mon, 11 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/notifications?id=136761