- December 10, 2021
- Posted by: CA Sudha G. Bhushan
- Category: International
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Exemption of income accrued or arisen to, or received by, a non-resident as a result of transfer of non-deliverable forward contracts under clause (4E) of section 10 of the Act, subject to fulfillment of certain conditions.
Read more: https://incometaxindia.gov.in/communications/notification/notification-136-2021.pdf