Persons to whom Section 3 shall not apply

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Full Text of the Document

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....ject to the provisions of section 10,- (a) by way of salary, wages or other remuneration due to him or to any group of persons working under him, from any foreign source or by way of payment in the ordinary course of business transacted in India by such foreign source; or (b) by way of payment, in the course of international trade or commerce, or in the ordinary course of business transac....