India - Income Tax Act 2010 - Saarc

1.45 CH. III - INCOMES WHICH DO NOT FORM PART OF TOTAL INCOME S. 10(6)(6) in the case of an individual who is not a citizen of India,—(i) 8 [***]9[(ii) the remuneration received by him as an official, by whatevername called, of an embassy, high commission, legation, commission,consulate or the trade representation of a foreign State, oras a member of the staff of any of these officials, for service insuch capacity :Provided that the remuneration received by him as a tradecommissioner or other official representative in India of theGovernment of a foreign State (not holding office as such in anhonorary capacity), or as a member of the staff of any of thoseofficials, shall be exempt only if the remuneration of the correspondingofficials or, as the case may be, members of the staff, ifany, of the Government resident for similar purposes in thecountry concerned enjoys a similar exemption in that country :Provided further that such members of the staff are subjects ofthe country represented and are not engaged in any business orprofession or employment in India otherwise than as members ofsuch staff ;](Contd. from p. 1.44)as specified in this clause in the case of any individual who is employed in India fordesigning, erection or commissioning of machinery or plant or supervising activitiesconnected with such designing, erection or commissioning.Explanation.—For the purposes of this clause, “technician” means a person havingspecialised knowledge and experience in—(i) constructional or manufacturing operations, or in mining or in the generationof electricity or any other form of power, or(ii) agriculture, animal husbandry, dairy farming, deep sea fishing or shipbuilding, or(iii) such other field as the Central Government may, having regard to availabilityof Indians having specialised knowledge and experience therein, the needs ofthe country and other relevant circumstances, by notification in the OfficialGazette, specify,who is employed in India in a capacity in which such specialised knowledge andexperience are actually utilised ;’8. Omitted by the Finance Act, 2002, w.e.f. 1-4-2003. Prior to its omission, sub-clause (i), assubstituted by the Taxation Laws (Amendment) Act, 1970, w.r.e.f. 1-4-1962 and amendedby the Finance (No. 2) Act, 1977, w.r.e.f. 1-4-1972 and the Finance (No. 2) Act, 1998, w.e.f.1-4-1999, read as under :“(i) subject to such conditions as the Central Government may prescribe, passagemoneys or the value of any free or concessional passage received by or due to suchindividual—(a) from his employer, for himself, his spouse and children, in connection withhis proceeding on home leave out of India ;(aa) [* * *](b) from his employer or former employer for himself, his spouse and children,in connection with his proceeding to his home country out of India afterretirement from service in India or after the termination of such service ;”9. Substituted for sub-clauses (ii) to (v) by the Finance Act, 1988, w.e.f. 1-4-1989.