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1996 (8) TMI 544 - AAR - Income TaxExtract: ....... s. 10(23D) of the Act will be liable to tax 15 . Question No. 2(b) The interest income derived from India will be liable to tax 12.5 . Question No. 2(c) The capital gains arising from the sale of movable assets will be exempt from income-tax in India. Question No. 3 In view of the affirmative answer to Question No. 1, this question does not arise.
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