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Continue to ChatCBDT notifies conditions for exemption of income accrued by non-resident as a result of transfer of non-deliverable forward contracts vide Income-tax (33rd Amendment) Rules, 2021 https://www.scconline.com/blog/post/2021/12/13/cbdt-notifies-conditions-for-exemption-of-income-accrued-by-non-resident-as-a-result-of-transfer-of-non-deliverable-forward-contracts-vide-income-tax-33rd-amendment-rules-2021/