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    <title>Relief from taxation in income from retirement benefit account maintained in a notified country.</title>
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    <description>Relief is provided for income accrued in retirement benefit accounts maintained in a Central Government-notified country, with the manner and tax year of taxation to be prescribed. The provision applies where an Indian resident opened a specified account while non resident and resident in that notified country, and where the account is taxed by that country at withdrawal or redemption rather than on accrual. Defined terms include notified country, specified account, and specified person.</description>
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      <title>Relief from taxation in income from retirement benefit account maintained in a notified country.</title>
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      <description>Relief is provided for income accrued in retirement benefit accounts maintained in a Central Government-notified country, with the manner and tax year of taxation to be prescribed. The provision applies where an Indian resident opened a specified account while non resident and resident in that notified country, and where the account is taxed by that country at withdrawal or redemption rather than on accrual. Defined terms include notified country, specified account, and specified person.</description>
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      <pubDate>Thu, 14 Aug 2025 11:12:14 +0530</pubDate>
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