Interpretation.

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Full Text of the Document

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....ived from a foreign exchange asset; (c) "long-term capital gains" means income chargeable under the head "Capital gains" relating to a capital asset, being a foreign exchange asset which is not a short-term capital asset; (d) "non-resident Indian" means an individual, who is not a resident and is- (i) a citizen of India; or (ii) a person of Indian origin; (e) "specified asset" means any ....