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of <h1>Tax Rules Reshape Income Calculation for Non-Resident Indians, Introducing Stricter Investment and Capital Gains Taxation Protocols</h1> Legal analysis of special tax provisions for non-resident Indians reveals key computational rules for investment income and long-term capital gains. The legislative approach restricts deductions on investment income, establishes a mechanism for income segregation, and modifies previous taxation frameworks. The provision aims to prevent tax base erosion while creating a clear computational methodology for non-resident income streams. Practical implications include stricter income classification and potential changes in tax planning strategies for non-resident taxpayers.
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