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Exemption to non-residents for rendering services under a notified Scheme in India.

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....ts, foreign companies and other such persons. 2. In order to provide tax certainty to a non-resident individual visiting India for rendering certain services in connection with any notified Scheme of the Central Government, it is proposed to amend the said Schedule to provide exemption to an individual, being a non-resident for a period of five consecutive tax years immediately preceding the tax ....

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Exemption to non-residents for rendering services under a notified Scheme in India.