Section - 10(4E) (of Income Tax Act, 1961)
Section - 10(4E) (of Income Tax Act, 1961)
Transfer of non-deliverable forward contracts by a non-resident.
Any income accrued or arisen to, or received by a non-resident as a result of transfer of non- deliverable forward contracts entered into with an offshore banking unit of an International Financial Services Centre as referred to in sub-section (1A) of section 80LA (of Income Tax Act, 1961), which fulfils such conditions as may be prescribed;
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