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[Cites 0, Cited by 0] [Section 10(15)] [Section 10] [Entire Act]

Union of India - Subsection

Section 10(15)(viii) in The Income Tax Act, 1961

(viii)any income by way of interest received by a non-resident or a person who is not ordinarily resident, in India on a deposit made on or after the 1st day of April, 2005, in an Offshore Banking Unit referred to in clause (u) of section 2 of the Special Economic Zones Act, 2005;