CBDT notifies Conditions for Exemption of Income Accrued or Received by Non-Resident as a result of Transfer of Non-deliverable Forward Contracts

The Central Board of Direct Taxes (CBDT) has notified conditions for exemption of income accrued or received by, non-resident as a result of transfer of non-deliverable forward contracts. The Board has notified the Income-tax (33rd Amendment) Rules, 2021 which seeks to further amend the Income-tax Rules, 1962.  The Board has inserted Rule 21AK in respect […]
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