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Section 68: Non-resident Share Applicant's Funds Exempt from Indian Income Tax.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Addition u/s 68 - creditworthiness of the creditor - share applicant was residing abroad during relevant time - the money brought into India by non-residents for investment or other purposes is not liable to Indian Income Tax.....

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