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Income Tax Exemption under Section 10(4B) of Income Tax Act, 1961

 

Eligible Assessee

A non-resident individual who is either citizen of India or person of Indian
Origin

 

 

 

Nature of Income

Interest on specified savings certificates

 

Amount Exempt

Entire amount

 

Conditions laid down for Tax Exemption
The individual has subscribed to such certificates in convertible foreign exchange remitted from out of India.

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