India - Income Tax Act 2010 - Saarc

S. 10(6) I.T. ACT, 1961 1.46(iii) to (v) [Sub-clause (ii) substituted for sub-clauses (ii) to (v) by the FinanceAct, 1988, w.e.f. 1-4-1989;](vi) the remuneration received by him as an employee of a foreignenterprise for services rendered by him during his stay in India,provided the following conditions are fulfilled—(a) the foreign enterprise is not engaged in any trade or businessin India ;(b) his stay in India does not exceed in the aggregate a period ofninety days in such previous year ; and(c) such remuneration is not liable to be deducted from theincome of the employer chargeable under this Act ;(via) 10 [Omitted by the Finance (No. 2) Act, 1998, w.e.f. 1-4-1999;](vii) 11 [Omitted by the Finance Act, 1993, w.e.f. 1-4-1993;](viia) 12 [Omitted by the Finance (No. 2) Act, 1998, w.e.f. 1-4-1999;](viii) any income chargeable under the head “Salaries” received by ordue to any such individual being a non-resident as remunerationfor services rendered in connection with his employment on aforeign ship where his total stay in India does not exceed in theaggregate a period of ninety days in the previous year ;(ix) 13 [Omitted by the Finance (No. 2) Act, 1998, w.e.f. 1-4-1999;](x) 14 [Omitted by the Finance (No. 2) Act, 1998, w.e.f. 1-4-1999;]15[(xi) the remuneration received by him as an employee of theGovernment of a foreign State during his stay in India inconnection with his training in any establishment or office of, orin any undertaking owned by,—(i) the Government ; or(ii) any company in which the entire paid-up share capital is heldby the Central Government, or any State Government orGovernments, or partly by the Central Government andpartly by one or more State Governments ; or(iii) any company which is a subsidiary of a company referred toin item (ii) ; or10. Prior to its omission, sub-clause (via) was inserted by the Taxation Laws (Amendment) Act,1975, w.e.f. 1-10-1975.11. Prior to omission, sub-clause (vii) was amended by the Finance Act, 1964, w.e.f. 1-4-1964,Finance Act, 1965, w.e.f. 1-4-1965 and Taxation Laws (Amendment) Act, 1970, w.e.f.1-4-1971.12. Prior to its omission, sub-clause (viia) was inserted by the Taxation Laws (Amendment)Act, 1970, w.e.f. 1-4-1971 and later on amended by the Direct Taxes (Amendment) Act,1974, w.r.e.f. 1-4-1973, Finance Act, 1979, w.e.f. 1-6-1979, Finance Act, 1988, w.e.f. 1-4-1988,Finance Act, 1992, w.e.f. 1-6-1992 and Finance Act, 1993, w.e.f. 1-4-1993.13. Prior to its omission, sub-clause (ix) was inserted by the Finance Act, 1964, w.e.f. 1-4-1964.14. Prior to its omission, sub-clause (x) was inserted, ibid.15. Inserted by the Finance Act, 1976, w.e.f. 1-4-1976.