Interpretation.

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.... (a) "foreign exchange asset" means any specified asset which the assessee has acquired or purchased with, or subscribed to in, convertible foreign exchange; (b) "investment income" means any inco....

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....s any of the following assets:- (i) shares in an Indian company; or (ii) debentures issued by an Indian company which is not a private company as defined in the Companies Act, 2013 (18 of 2013); o....