Insertion of new section 89A.

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..... e Income-tax Act, the following section shall be inserted with effect from the 1st day of April, 2022, namely: Relief from taxation in income from retirement benefit account maintained in a noti .....

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..... means an account maintained in a notified country by the specified person in respect of his retirement benefits and the income from such account is not taxable on accrual basis but is taxed by such .....

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