Relief from taxation in income from retirement benefit account maintained in a notified country.

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..... uch manner and in such year as may be prescribed. Explanation . For the purposes of this section, (a) notified country means a country as may be notified by the Central Government in the Official Gazette for the purposes of this section; (b) specified account means an account maintained in a notified country by the specified person in respect of his retirement benefits and the inc .....

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