Exempted income definition clarified: correct reference for 'person resident outside India' aligns NRE interest exemption retrospectively.

The proviso to clause (ii) of clause (4) of section 10 is amended to correct the cross reference for the expression "person resident outside India", replacing an outdated citation with the definition as enacted under the Foreign Exchange framework; the amendment is clarificatory and operates retrospectively to the date the clause was first brought into effect.

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