Section - 10(4E) (of Income Tax Act, 1961), Income-tax Act
Section - 10(4E) (of Income Tax Act, 1961), Income-tax Act
Incomes not included in total income.
Any income accrued or arisen to, or received by a non-resident as a result of transfer of non-deliverable forward contracts or offshore derivative instruments or over-the-counter derivatives, 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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