COMMISSIONER OF INCOME-TAX versus K. RAMULLAN
Non-Resident Exempt Non Resident (External) Account Indian National Malaysian Citizenship wife and child residing in India who own property in India and related non-resident (External) account of their residence in India during previous years. I do not deserve exemption. Income Tax Act, 1961, 5 10 (4A) Indian Wealth Tax Act, 1957, Section 6 Indian Foreign Exchange Regulation Act, 1973, Section 2 (Q)
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