Income Tax Act, 1961
Section 6: Ins. by Act 11 of 1983, s. 5 (w.e.f. 11984).
6. Ins. by Act 11 of 1983, s. 5 (w.e.f. 11984).
68
made by the foreign company with Government or the Indian concern after the 31st day of March,
1976 1[but before the 1st day of June, 2002] 2[and,—
(a) where the agreement relates to a matter included in the industrial policy, for the time
being in force, of the Government of India, such agreement is in accordance with that policy; and
(b) in any other case, the agreement is approved by the Central Government,
the tax on such income is payable, under the terms of the agreement, by Government or the Indian
concern to the Central Government, the tax so paid].
Explanation.—3[For the purposes of this clause and clause (6B)],—
(a) “fees for technical services” shall have the same meaning as in Explanation 2 to clause
(vii) of sub-section (1) of section 9;
(b) “foreign company” shall have the same meaning as in section 80B;
(c) “royalty” shall have the same meaning as in Explanation 2 to clause (vi) of sub-section (1)
of section 9;]
4[(6B) where in the case of a non-resident (not being a company) or of a foreign company
deriving income (not being salary, royalty or fees for technical services) from Government or an
Indian concern in pursuance of an 5[agreement entered into before the 1st day of June, 2002by the
Central Government] with the Government of a foreign State or an international organisation, the tax
on such income is payable by Government or the Indian concern to the Central Government under the
terms of that agreement or any other 6[related agreement approved before that date] by the Central
Government, the tax so paid;]
7[(6BB) where in the case of the Government of a foreign State or a foreign enterprise deriving
income from an Indian company engaged in the business of operation of aircraft, as a consideration of
acquiring an aircraft or an aircraft engine (other than payment for providing spares, facilities or
services in connection with the operation of leased aircraft) on lease under 8[an agreement entered
into after the 31st day of March, 1997 but before the 1st day of April, 1999, 9[or entered into after the
31st day of March, 2007and approved by the Central Government in this behalf]] and the tax on such
income is payable by such Indian company under the terms of that agreement to the Central
Government, the tax so paid.
Explanation.—For the purposes of this clause, the expression “foreign enterprise” means a person
who is a non-resident;]
where the agreement relates to a matter included in the industrial policy, for the time
being in force, of the Government of India, such agreement is in accordance with that policy; and
in any other case, the agreement is approved by the Central Government,
the tax on such income is payable, under the terms of the agreement, by Government or the Indian
concern to the Central Government, the tax so paid].
Explanation.—3[For the purposes of this clause and clause
“fees for technical services” shall have the same meaning as in Explanation 2 to clause
of sub-section
of section 9;
“foreign company” shall have the same meaning as in section 80B;
“royalty” shall have the same meaning as in Explanation 2 to clause
of sub-section
of section 9;]
4[
where in the case of a non-resident (not being a company) or of a foreign company
deriving income (not being salary, royalty or fees for technical services) from Government or an
Indian concern in pursuance of an 5[agreement entered into before the 1st day of June, 2002by the
Central Government] with the Government of a foreign State or an international organisation, the tax
on such income is payable by Government or the Indian concern to the Central Government under the
terms of that agreement or any other 6[related agreement approved before that date] by the Central
Government, the tax so paid;]
7[
where in the case of the Government of a foreign State or a foreign enterprise deriving
income from an Indian company engaged in the business of operation of aircraft, as a consideration of
acquiring an aircraft or an aircraft engine (other than payment for providing spares, facilities or
services in connection with the operation of leased aircraft) on lease under 8[an agreement entered
into after the 31st day of March, 1997 but before the 1st day of April, 1999, 9[or entered into after the
31st day of March, 2007and approved by the Central Government in this behalf]] and the tax on such
income is payable by such Indian company under the terms of that agreement to the Central
Government, the tax so paid.
Explanation.—For the purposes of this clause, the expression “foreign enterprise” means a person
who is a non-resident;]