Exempted Assets

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Full Text of the Document

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....in the coparcenary property of any Hindu undivided family of which he is a member ; (iii) any one building in the occupation of a Ruler (iv) jewellery in the possession of any Ruler (v) in the case of an assessee, being a person of Indian origin [or a citizen of India (hereafter in this clause referred to as such person) who was ordinarily residing in a foreign country and who, on leaving such ....