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    <title>Non-resident income from non-deliverable forward contracts is tax-exempt u/s 10(4E), subject to Rule 21AK conditions.</title>
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    <description>The income accrued or arisen to, or received by, a non-resident as a result of transfer of non-deliverable forward contracts under clause (4E) of section 10 of the Act, shall be exempted subject to fulfillment of the conditions under rule 21AK</description>
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