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[Cites 0, Cited by 19] [Section 10(4)] [Section 10] [Entire Act]

Union of India - Subsection

Section 10(4)(ii) in The Income Tax Act, 1961

(ii)in the case of an individual, any income by way of interest on moneys standing to his credit in a Non-Resident (External) Account in any bank in India in accordance with the Foreign Exchange Management Act, 1999 (42 of 1999), and the rules made thereunder :