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This article provides complete insight into the acquisition and transfer of immovable property in India by a Non-Resident Indian and an Overseas Citizen of India as per FEMA.
The Finance Act, 2020 introduced various amendments related to the registration of Charitable Trust and Religious Trust for availing the exemption u/s 11 and 12 of the Income Tax Act, 1961.
The implied policy of the Indian Government is to avoid double taxation on income from same source and DTAAs with various countries are model examples of this p..
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