https://www.taxtmi.com/manuals?id=3213 Income derived in India by specified foreign entities and non-residents is excluded from total income where the relevant exemption conditions are satisfied. The exemptions cover interest, dividends and capital gains earned by the European Economic Community, income of the SAARC Fund for Regional Projects, income accruing to a unit holder of a specified fund, and certain relocation-related capital gains on Indian company shares. Separate provisions also extend exemption to qualifying investment income of specified persons in infrastructure-oriented entities, subject to holding, investment-period, proportionality and prescribed-condition requirements. en-us Tue, 28 Nov 2023 13:26:00 +0530 Sat, 13 Jun 2026 10:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=3213 Income derived in India by specified foreign entities and non-residents is excluded from total income where the relevant exemption conditions are satisfied. The exemptions cover interest, dividends and capital gains earned by the European Economic Community, income of the SAARC Fund for Regional Projects, income accruing to a unit holder of a specified fund, and certain relocation-related capital gains on Indian company shares. Separate provisions also extend exemption to qualifying investment income of specified persons in infrastructure-oriented entities, subject to holding, investment-period, proportionality and prescribed-condition requirements. Manuals Income Tax Tue, 28 Nov 2023 13:26:00 +0530 https://www.taxtmi.com/manuals?id=3213