https://www.taxtmi.com/notifications?id=137110 Exemption under clause (4E) of section 10 applies only to income of a non-resident from transfer of non-deliverable forward contracts entered into with an offshore banking unit of an International Financial Services Centre holding a valid registration certificate from the International Financial Services Centres Authority, provided the contract is not entered into through or on behalf of the non-resident's permanent establishment in India, and the offshore banking unit must ensure compliance. en-us Fri, 10 Dec 2021 00:00:00 +0530 Tue, 01 Mar 2022 15:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=137110 Exemption under clause (4E) of section 10 applies only to income of a non-resident from transfer of non-deliverable forward contracts entered into with an offshore banking unit of an International Financial Services Centre holding a valid registration certificate from the International Financial Services Centres Authority, provided the contract is not entered into through or on behalf of the non-resident's permanent establishment in India, and the offshore banking unit must ensure compliance. Notifications Income Tax Fri, 10 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/notifications?id=137110