At a glanceReviewed October 29, 2026Section 6(13) now contains the not-ordinarily-resident rule, formerly Section 6(6).Form 41 replaces Form 10F for treaty-benefit declarations.FEMA, not tax law, governs NRE, NRO and FCNR(B) account eligibility. India’s Income-tax Act, 2025 took effect on 1 April
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