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Income-tax Rules Updated: New Rule 21AJA Guides Exempt Income Calculation for Offshore Banking Unit Funds u/s 10(4D).

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....Computation of exempt income of specified fund, attributable to the investment division of an offshore banking unit, for the purposes of clause (4D) of section 10 of the Act - New Rule 21AJA inserted to the Income-tax Rules,1962 - Notification....

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