Income Tax for Indian Residents Working Abroad

Indians from time immemorial have been a very enterprising and adventures tribe. They have always tried to find opportunities to seek employment suiting to their skill sets in far off lands.

It is well known to us that one of our major foreign exchange earnings are the income remittances from abroad. In fact this forms a very large part of our foreign exchange reserves.

Indian Workers Abroad and their annual remittances

In fact As per a Global Consultancy namely M/s. Manpower Borderless Workforce, India has emerged as the third most popular country for sourcing foreign talent in the Manpower Borderless Workforce Survey, and there are totally 2.2 Million Indians working in various countries of the world, and their total remittances to India is USD 28 Billion Per Annum. An astounding Amount really!

Now let us see how the Indian Income Tax Laws treats the remittances from these Indians who are working abroad.

An individual is taxed based on his residential status in India. The residential status, in turn, is determined based on the physical stay of an individual in the relevant financial year (tax year) as well as preceding ten tax years. This is particularly relevant in respect of Indians working overseas or having income outside India.

Residential Status

Broadly, and individual could be a resident or a non-resident in a particular tax year. Once an individual’s residential status is determined to be a resident, it is further examined whether he is an ordinary resident or not an ordinary resident in India.

Physical Stay is the Basic test

 An individual is said to be a resident in India if he fulfils any of the following two conditions. First, if he is present in India for a period of 182 days or more in that tax year OR second, if he is present in India for a period of 60 days or more during the relevant tax year and at least 365 days or more during the four preceding tax years. In case an individual does not satisfy any of the above two basic conditions, then he is said to be a non-resident.

Non Resident (NRI)

In the case of a citizen of India, who leaves India in any tax year for the purposes of employment outside India, the above said period of 60 days is substituted by 182 days. This is particularly beneficial for individuals going and working overseas in a particular tax year. Similarly, in the case of a citizen of India or a person of Indian origin who being outside India, comes on a visit to India in any tax year, the above said period of 60 days is substituted by 182 days. This is helpful for non-resident Indians who visit India for family or other purposes.

Resident But Not Ordinary Resident (RNOR)

In the case of an individual who is a resident, it is to be further determined whether he is an ordinary resident or not an ordinary resident. A person is said to be not ordinary resident if he satisfies any of the following additional conditions. First, if he has been a non-resident in India in nine out of the 10 previous years preceding the relevant tax year OR second, if he has been in India for 729 days or less in the seven tax years preceding the relevant tax year. If none of the above two conditions are satisfied, then a person is said to be an ordinary resident.

Provisions Under Indian Income Tax

In case an individual is a non-resident, then only income received / deemed to be received or accrued / deemed to be accrued in India is taxable in India. Thus, broadly speaking, his overseas income would not be taxable in India, provided it is first received outside India.

Income Tax Clearance Certificate

An expatriate before leaving the territory of India is required to obtain a tax clearance certificate from the person’s respective Income Tax Circle Officer stating that he does not have any outstanding tax liability. Such a certificate is necessary in case the continuous presence in India exceeds 120 days. An application is to be made in a prescribed form to the Income Tax Authority having jurisdiction for assessment of the expatriate to grant a tax clearance certificate. This is to be exchanged for final tax clearance certificate from the foreign section of the Income Tax Department. Tax Clearance certificate is valid for a period of 1 month from the date of issue and is necessary to get a confirmed booking from an airline or travel agency and may be required to be produced before the customs authorities at the airport. This is of utmost importance for the purpose of Income Tax, and one is likely to forget this aspect while taking up a job abroad, as she /he will be fully occupied with various aspects connected to the job, living abroad, health care, accommodation and many other such aspects.


India has agreed into DTAA or Double Taxation Avoidance Agreements with 65 Countries of the world. The list of all the countries with which India has DTAA is provided in the Separate Chart at the end of this article. It is also important to examine the conditions laid out under the respective Double Taxation Avoidance Agreements (DTAAs), also known as treaties, which India has entered into with these 65 countries to finally determine the taxability or otherwise for any particular source of income. Generally, the DTAAs provide for taxability of income in one country. Else, if the income is subject to tax in both the countries, then credit could be claimed for tax paid in the other country, subject to the prescribed conditions.

Relevant Sections

Indian Income Tax Laws for Indians working Abroad – All incidences of Indians working abroad under various capacities across the world are comprehensively covered under these sections (Sec. [10(5B)], [Sec. 10(6) (ii)], [Sec, 10(6) (vi)], [Sec. 10(6) (viii)], [Sec. 10(6) (xi)], [Sec. 10(8), 10(8A), 10(8B) and 10(9)].

List of Countries with which India has DTAA

Australia Czechoslovakia Israel Malta Philippines Sweden United States
Austria Czech Republic Italy Mauritius Poland Switzerland Uzbekistan
Bangladesh Denmark Japan Mongolia Portugal Syria Vietnam
Belarus Egypt Jordan Morocco Qatar Tanzania Zambia
Belgium Finland Kazakhstan Namibia Romania Thailand Non treaty countries
Brazil France Kenya Nepal Russian Federation Trinidad and Tobago  
Bulgaria Germany Korea Netherlands Singapore Turkey  
Canada Greece Kyrgyzstan New Zealand South Africa Turkmenistan  
China Hungary Libya Norway Spain United Arab Emirates  
Cyprus Indonesia Malaysia Oman Sri Lanka United Kingdom  

63 comments to Income Tax for Indian Residents Working Abroad

  • Hi, i am an Indian and planning to take work in Beijing, China and i want to know whether i also need to pay income tax in India during my service in China. Do I require to file income tax in India when i am working in China. Thanks in advance, Gurumoorthy

  • Kumar

    If I leave India to Bangaldesh by Dec 15th 2015 for an appointment where they will give half of the salary in US$ deposit in India account and balance once in 3 months as BD at Bangaldesh in cash component. Is there any Tax at India and also the tax for BD will be borne by employer at Banagaladesh. Please help .

  • Ranjana


    I’m moving to HK in Nov, and i’ve already stayed in India for more than 182 days, will my Salary earned in HK from NOV be liable for Indian taxation @30% for the remainder of the year, while i’ll also have to pay HK tax of 17% from NOV to Mar 2016?


  • Parminder


    I was working in India till July 2015 and then I changed my job and went to Singapore from August 2014 to December 2014. I was getting my salary paid in Singapore in SGD and before leaving my company deducted my Income Tax as per Singapore Rules. So do i need to pay any further Taxes if I had paid that already in Singapore.

  • Juhi

    I was onsite from Feb 2015 to Apr 2015. During this period no Tax was deducted at onsite location from foreign income.
    1. Do I need to calculate tax on India+Foreign income? If yes, at what exchange rate do I need to convert my Foreign income to add to the Indian income to calculate tax?
    2. Should tax be calculated with NET or Gross Foreign salary?
    3. In Form ITR-2, What areas am I required to fill? (considering I have only foreign income, Indian salary, savings and TDS on interest)

  • Karthik


    I work for a MNC in India, and I traveled onsite(UK) on a work permit for 6 months from July ’14 to Dec ’14. I got my salary there and paid my taxes there as per the HMRC rules. I returned India on Jan’15. Do i need to pay tax for the amount I got in UK or is it enough if I pay my taxes for the duration I was in India that is 6 months for which my salary was credited in India ?

    • Financial Advisor

      As you have already paid the taxes in UK you need not pay them again in India. Pay tax on salary for salary credited in India.

  • sunil

    In the FY 2013-14, I was resident in India and employed with an Indian company.
    I left for Dubai on Feb 22, 2014 for employed purposes and received 21550 AED on March 25, 2014. There is no income tax on salary income in UAE (Dubai).
    Am I supposed to add salary earned in Dubai to my other income for my Income Tax Return for the FY 2013-14 and pay tax on it.
    Thanks in anticipation for an early reply

  • Guri

    Dear Advisor, I have not lived in india now for the past 5 years and have been working in UK, Shanghai ( China) and now in HongKong. I do come to India on vacation each year for a month or two. My current company in Hongkong, wants to send me to India this year for a project for 5 months. I will continue to receive my salary in HongKong and I am paying my taxes in Hong kong . Please advise what will be my status for tax during my stay in India. I will appreciate your guidance and I thank you in advance . With Best regards, Guri

  • Ravi B

    I visited Japan for two months period as visiting professor in University for which I was paid two months salary in Japan. Most of the money was spent on my sustenance. DO I need to pay tax in India for the salary earned in Japan. The income tax was not deducted in Japan due to my short visit. Please clarify and if so under which rule. Please advice.


  • arjan majumdar

    I am an indian resident presently working from 21.4.14 at Dubai on contractual basis and contact up to 31.12.14 from 21.4.14.Tough my indian company getting their payment in $ but they remit my salary in indian rupee.pls advise me whether my total income is taxable?

  • Gaurav


    I plan to take up an overseas assignment in UAE starting 10-Oct-2014 for 9-12 months.
    So I will be in India for more than 182 days in the financial year 2014-15.

    1.There is no income tax in UAE. But for the financial year 2014-15 I will NOT have a NRI status. Is this correct ?

    2. If I dont have NRI status for FY 2014-15 will I have pay income tax in India for income/salary in UAE inFY-2014-15.

    3. I read tha India has DTAA with UAE. But if there is no taxation in UAE, does it mean tax will have to paid in India sinc eI won’t have NRI status in FY-2014-15

  • Dharmendar

    Dear Sir,
    I have to decide where should I have to pay my income tax either in Japan or in India.
    If I select to pay tax in India what is the procedure for that. I have to pay tax on my salary or on the Income what I brings to India.

    Thanks in advance

  • Ammai


    I have been deputed by my company to Colombia for a long term project. I am here in this country for last 7 months from December 2013. I am getting my Allowances in the local currency which is not taxable here. But will there be any DTAA while submitting my returns or is there any other taxes applicable.

    Please clarify


  • Ajay

    I am a resident of India, I got a job in uae which requires me to be in uae on average 60 days in a year, I get my salary in uae, so if it is spent there itself in uae for my living expanses then do i require to file a return here.

  • sudipto ghosh

    i am proceeding to uk on 10th october,2014. i am getting salary income in india and paying tax against the same. i am also to pay tax in uk against my salary payable there from 11th october. kindly guide whether the salary income arising at uk after tax deductions, there will be further taxable in india or only the salary income i received upto 10th october,2014 in india

  • Raju

    sir one of my client is working in tcs india. he went to southafrica for one month and he got some salary ..what ever he got in south africa, he paid tax in southafrica itself and in total salary in india including southafrica salary also and in india also they deducted tax on that income..
    then how can i claim refund the tax paid in south africa?
    please help me..tell me the procedure

  • Jack

    I am an Indian citizen and I might be expatriating to the Bahamas about November this year. Please advise if my income in the Bahamas for current financial year ending mar 2015 will be taxable in India since I won’t get the nri status by then. Fyi there are no income taxes in the Bahamas and therefore the salaries are also paid at relatively lower levels than countries where income tax exists. Pls guide me.

  • Sunil

    I’m working for MNC in india and left India on May 12 2012 and returned back to india on Jul 2014. As per my payslip income tax has deducted 22000 INR and worked in india for 41 days in 2012 year.

    As per my payslip in may’12 its showing Net TaxIncome r/o 1,40,000 INR and tax deducted till date(May’12) -22000 INR

    Could you please let me know whether am i eligible to claim for that deducted amount now.

  • Ricky

    Hi,I am working in a MNC company. They have their offices in Japan, India and Singapore. Earlier I was in India office but from May 2014 onward I am a employee of Singapore office but working in India office and getting salary from Singapore in my Indian bank account in Singapore SGD. What will be my tax planning and where I have to pay tax in India or Singapore..??

  • Avinash

    I moved to US in Oct end 2013. Will my US salary again taxed in India? Also do I need to include US salary figures in India in ITR? If yes, how should I calculate my income & tax – In my income should I reduce pre-tax deductions in US like insurance etc?

  • Prewis

    I was in Qatar for the period 25-Feb-14 to 30 Apr-2014.Is the amount will be taxable in the FY 2013-2014, up to March 2014. And rest of the amount is taxable in the FY 2014-2015?
    FYI I have transferred money in my Indian Bank account in the Month of and Mar and Apr.
    Or Do I actually pay the tax?or there is any way to wave of the tax?
    I am confused. No one has able to clear my cloud till now.I want help.

  • Sunny

    I am Indian citizen and working in USA since 2-Jun-2014. I have been paid salary in USD after tax is deducted. A part of the post tax USD amount is paid in INR in India (PF is also deducted from INR payment). Please let me know the tax liability on INR payment I receive in my account in India.

  • vikash poddar

    Dear Sir, I am an Indian working in Thailand, also i have a company in uae i want to bring all my funds to india this NOV i will complete 6 months outside india, if i bring my money to india do i need to pay tax?

  • abhi


    I moved to US on 15 Jan 14. Prior to that I was in India. Will I have to pay tax to India Government for my earnings in US from Jan 14 to Mar 14?

    Also I am getting my earnings after tax deductions in US. So how I can avail the benefit of DTAA(Double taxation) policy?

    Please Advice.

    • Financial Advisor

      You will have to pay tax in India on the money you earned in India only. As TAX is already deducted in Jan to March earnings in US, you need not have to pay any tax on this in India

  • Avnish

    Dear Sir,

    I moved to Singapore on Jan 16th 2014.Prior to that i was working in India
    I am working with a US company and my salary is credited in Singapore account

    Do i need to pay taxes in India on my salary earned in Singapore


  • Yashwant

    I was in UK in the year 2011 and returned back. now i want to file the income tax return of UK which is not straight forward. There are panelties which i need to file appeal for as well. I need help from tax advisor to complete the same. Can I find a tax advisor in Bangalore, India for the same or i need to get in touch with a tax advisory firm in UK? Can you please suggest me few firms/tax advisors name so that i can complete this activity.

  • gaurav

    hi my name is gaurav i am currently working in Dubai its been 4 months now that i am working with a company here & getting salary in AED but now i wanted to go back to india will i be liable to pay taxes on the salary which i received here in UAE (3 months salary)

    • Suresh


      There won’t be any tax on the income at UAE.

      But, other than that income, the income you have made in India for this particular financial year (Only If You stayed in India for more than 2 months out of 12 financial months) will be taxable.

  • Sudheesh

    In the Financial year 2013-14 I left India on May 16 for taking up an employment in UAE. A portion of the salary is remitted to India every month. In between I visited India on a vacation for less than 30 days. Following are my queries.
    1. When shall I be considered as NRI? i.e. from Which Financial year on wards?
    2. Will I have to pay tax in India for the year 2013-14 and for 2014-15, If yes for What portion? Is it the amount that was remitted to India or the Amount that I earned as salary?

    • raj

      hi Sudheesh, here is my assessment. For the tax/fiscal year 2013-14, you were in india for 45 days. You left for employment abroad. So you were in the country for less than 6months for that tax year. So you will be an NRI for fiscal year 2013-14 ie. AY 2014-15.
      2. Your income/salary generated in India for 2013-14 is taxable if it is beyond the limit. I think it is Rs. 1.8L. But you have to double check. Remittances are levied a service tax which I believe is automatically collected. There is no income tax as far as I know

  • kishore

    i am working in India based company, but my work is in Kuwait every two month i will come to India for visa extension and within one week i will return back to Kuwait.My salary is paying in Indian rupee annual income around 12 lakhs.My company does not deduct any TDS amount in my salary.Is there any possible to fill form 16 with my own and pay the tax??

  • Ravi


    I am an indian resident but working in NewZealand for 100 days as my company transfered me to NZ for short assignment. Tax is deducted on my NZ salary as per NZ rules.

    My queries are:
    1. Once i go back to India, do i need to declare this income in my ITR?
    2. Since we have DTA between India & NZ, i hope there will be no Tax liability for me on NZ Income (as i have already paid the Tax in NZ), is it right?

    regards, Ravi

  • rafiq

    Dear Sir,
    1. Is it mandatory for every Indian to file return even though he has no taxable income?
    2. If a person has been NRI for more 30 year n after this period comes to India upon retirement, how many days he will be regarded as NRI or he can matain his NRE account as usual or after days he has convert NRE account into Resident account?
    Please clarify in details or suggest any book on Income tax.
    Thanks in advance.

    • Financial Advisor

      It is not mandatory to file returns if you do not have any taxable income, but if you file it it is better than not filing.

  • Dinesh Verma

    I am an Indian working in US for last 2 years and haven’t visited india during this period, Now do need to file ITR in india, please help.

  • vaibhav

    Hi, I am Indian citizen working in China and paying taxes here since July 2013. Before coming I was working in another company in India for 2 months in FY 2013-14
    Now, for the income tax returns of 13-14, do I need to submit both forms of income tax receipts for India work of 2 months and remaining work months in China??? Do Indian govt accept Chinese tax ereceipts in Chinese language without the validation of a govt approved translator?? I guess bcoz of dtaa, no need to pay double tax. Right??

  • Subha

    I am an Indian and stay in India. I worked in Canada for 1 year (June 2011 to June 2012) and paid tax there. Now I am back in India and my CA has asked me to pay tax again in India from April 2012 to June 2012 for which I have already submitted tax payment papers in India. Please suggest. Also I have received some tax return from Canada during Dec 2012. Will that be also taxable in India?

  • Thomas George

    I am a resident Indian with trading business registered in Singapore. I am purchasing material from Africa and sell in Japan from my Singapore office. Do I have any income tax liability in India? Can I bring in the profits from Singapore to India? When I bring in the money do I have to pay tax in India? Will the amount be treated as NRI?

    • Sonu

      If the control and management of your business (if its a company) is wholly situated in India in any particular financial year then your company will have income-tax liability in India. If not, then there will be no tax liability in India and you can bring in your money in India without paying taxes in India.

  • Shankar

    My wife has worked 11 months of this Tax year ie; April 1st to February 28th 2013-2014 in India. She has been paid her salary and TDS deductions have been made as per the norms and as per the investment declarations and proofs as applicable for tax relief in India.
    For the twelfth month, ie; March 2014, she is moving to the US on an intra-company transfer and would be paid there.
    She would pay the requsite taxes from her income for the month of March 2014, in the US as per the applicable rules and rates of the US.
    From March 2014 onwards, she would become an NRI for at least a year or maybe more.

    My queries are:

    In this scenario, would she for this Tax year, 2013-2014, have to pay taxes in India on her income earned in the US for the month of March 2014? Note that she would be paying her tax due on this portion of income in the US as per the laws.

    When she files her Income Tax returns for 2013-2014 in India, will she have to then show her income earned in the US in March 2014, along with her income earned in India between April 1st 2013 to Feb 28th 2014?

    In the next Financial Year, 2014-2015, since she will be an NRI and earning in the US and paying her taxes there, will she have to file a NIL return here in India?

    The above scenario assumes that there is no other income other than salary earned either in India as shown or in the US as shown.

    Please help with this.

    • Sonu

      In this scenario, would she for this Tax year, 2013-2014, have to pay taxes in India on her income earned in the US for the month of March 2014? Note that she would be paying her tax due on this portion of income in the US as per the laws.


      Please find replies against each of your queries:

      When she files her Income Tax returns for 2013-2014 in India, will she have to then show her income earned in the US in March 2014, along with her income earned in India between April 1st 2013 to Feb 28th 2014?

      Reply: In FY 2013-14 your wife will be considered as resident and ordinary resident (ROR) in India for the purposes of tax (assuming that it is her first visit outside India). For a person having residential status of ROR global income is taxable in India.Therefore, income earned in March 2014 will be taxable in India and this income should be shown in return. However, she can take credit of taxes which she has paid in US on her US income against total Indian tax liability to avoid double taxation of income.

      In the next Financial Year, 2014-2015, since she will be an NRI and earning in the US and paying her taxes there, will she have to file a NIL return here in India?

      Reply: If her residential status in India in FY 2014-15 will be non-resident, then she will not be required to pay any taxes in India and hence no requirement of filing return in India. However, for continuity purposes she should file a Nil return in India for FY 2014-15.

      The above scenario assumes that there is no other income other than salary earned either in India as shown or in the US as shown.

  • Rituraj Dubey

    I am working in Taiwan. I am paying tax here. I have seen that Taiwan is not in your DTAA. Will I have to pay income tax in India also??
    Please suggest me. Thanks in advance.

  • Sandeep jain

    I am working in gulf and visit India once in 4 months for 10 days. In a year total 30 days in India. What shall be my tax liability in India? Please advice?
    Sandeep jain

  • Rahul


    I am working in Sudan Africa from 1st Oct 2013 to till date & receive my salary in USD ( approx 2000 ) so shall I have to pay Tax in India in 2012-13 for the current year.
    My previous company had already issued form 16 for last year & I have also returned the same in last year itself.
    My currect company & agent said this income is non taxable as you are NRI so you are requested to please advice for this year.

  • Rahul

    I am an Indian, working in Africa from May-2013. What are my tax implications. I go to India after every 6 weeks for 2 Weeks on vacation. That hardly counts to 100 days total in India in a year. I happen to have forgotten to file my income tax return for my income in India from April 2012-March 2013 ??
    Can you please advice ??

  • GD

    Hi, I was in singapore for my Company’s assignment from Dec 2012 till June 2013. During this period i recived my salary in Singapore dollars for which i paid my due taxes to Singapore Inland Revenue Service. While filing returns for FY 2012-13. WIll this income be converted to INR and added to my Indian Income(April 2012- Dec 2012)
    please help as i am being told to pay a hefty tax amount by my company appointed CA in India

    • Financial Advisor

      you will have to pay tax at one place only. As you have paid tax in Singapore this income will not be added to Indian Income. There is no double taxation

  • Sundaram Venkat

    a) I would probably be posted at my Head Quarters at Zurich ( Swiss) for a period of 6 months and my local salary say 10000 Francs will be paid by HQ
    Tax will be deducted at 8.61%.
    b) Further Indian entity where I am employed will also pay salary, equivalent to 2500 Francs and TDS in INR will be deducted and paid by my employer local here in Bangalore
    c) My HQ at Zurich will deduct tax at 8.61% again 2500 Francs ( CHF equivalent paid in INR) and also on 10000 Francs

    What remedies I will have to claim relief of taxation
    Whether i can claim relief of Indian taxes paid on salaries earned in India

  • I have moved to Singapore this year in May. I have taken up a job here and the firm sponsored my work permit for Singapore. For the financial year 2012-2013 I have filed the Income Tax as I was in India in that duration. But now that I’m in Singapore and working in Singapore and paying tax here but still a resident of India. I have not spent more then 30 days in India in the year 2013-2014.Am I still eligible to pay tax in India. Last month, I have opened up a recurring deposit account with a a saving’s account in India .Will that be considered as taxable ?

  • DB

    I am an Indian national who resides in India. I am in the process of being employed directly by a Malaysian legal entity but placed in India for spotting business opportunities. How would my personal income taxes be affected. Do I need to pay taxes at both countries ? Or only pay taxes in India ?

    Thanks in advance for any help.

  • Manoj Mohapatra

    I am presently Indian citizen working at Australia & have property in India.
    If Now I am interested to take citizenship of Australia. After getting the citizenship of Australia what will be the Tax Impact when I will sell my property in India.

  • K W

    I’m a citizen of India and I have taken up Canadian Permanent Residence on 29th DEC 2011. I did not file taxes in Canada for year 2011 since I had not established residential ties then In 2012 I have established residential ties with Canada i.e. (Bank A/C, CC, Health Card & Driving Licence). I have stayed in Canada for a total of 60 days and lived India for the remaining day since 2011. I have continued working in India with and Indian employer and paid taxes in India from 02 Arpil 2011 to 31st May 2012, after which I have been self employed in India (Independent Personal Service) again paying taxes in India.

    My question is:

    1) Should I file returns in Canada as a Deemed Non Resident?? I plan to go back to canada and settle there in the near future, so I prefer not declaring myself as Non Resident in Canada.

    2) If I file returns in Canada as a resident, does the income earned in India be exempted from taxation in Canada and not declare it on the returns Or Do I declare it on the Returns and get a deduction for it or Fill out the tax credit form and get a credit for it.

    Also I have not declared that I’m non resident in India. So I’m considered a resident in both the countries.
    I have read through the Tax treaty between India And Canada but I’m unable to fully comprehend it.
    Any advice keeping my situation in mind would be highly appreciated.

  • Ashim

    I have spent more than 182 days out side India. Now where i should declare that? Or simply i should show Indian income in ITR? Which ITR form will be applicable for me?

    Please advice.

  • kas

    If I work abroad on a consultancy (say for UNDP) and ask UNDP to remit my salaries to India, would this be taxable?

  • Praveen

    Need Information on Global Tax

    Number of days worked overseas :175 days
    Number of days spent vacation outside India :10 days

    Number of days worked in India :181 days

    -Whether i will be eligible for paying global Tax in INDIA?
    -If yes then is there any other alternative to save global tax ?
    -Where i should declare the number of days staying outside India ?

    Thanks in advance
    Praveen Devarmani

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