Income Tax Act, 1961
Section 7: Ins. by Act 26 of 1997, s. 3 (w.e.f. 11998).
7. Ins. by Act 26 of 1997, s. 3 (w.e.f. 11998).
8. Subs. by Act 23 of 2004, s. 5, for certain words, figures and letters (w.e.f. 12006).
9. Subs. by Act 21 of 2006, s. 4, for “or entered into after the 31st day of September, 2006 and approved by the Central
Government in this behalf” (w.e.f. 12007).
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1[(6C) any income arising to such foreign company, as the Central Government may, by
notification in the Official Gazette, specify in this behalf, 2[by way of royalty or fees] for technical
services received in pursuance of an agreement entered into with that Government for providing
services in or outside India in projects connected with security of India;]
3[(6D) any income arising to a non-resident, not being a company, or a foreign company, by way
of royalty from, or fees for technical services rendered in or outside India to, the National Technical
Research Organisation;]
(7) any allowances or perquisites paid or allowed as such outside India by the Government to a
citizen of India for rendering service outside India;
(8) in the case of an individual who is assigned to duties in India in connection with any
co-operative technical assistance programmes and projects in accordance with an agreement entered
into by the Central Government and the Government of a foreign State (the terms whereof provide for
the exemption given by this clause)—
(a) the remuneration received by him directly or indirectly from the Government of that
foreign State for such duties, and
(b) any other income of such individual which accrues or arises outside India, and is not
deemed to accrue or arise in India, in respect of which such individual is required to pay any
income or social security tax to the Government of that foreign State;
4[(8A) in the case of a consultant—
(a) any remuneration or fee received by him or it, directly or indirectly, out of the funds made
available to an international organisation [hereafter referred to in this clause and clause (8B) as
the agency] under a technical assistance grant agreement between the agency and the Government
of a foreign State; and
(b) any other income which accrues or arises to him or it outside India, and is not deemed to
accrue or arise in India, in respect of which such consultant is required to pay any income or
social security tax to the Government of the country of his or its origin.
Explanation.—In this clause, “consultant” means—
(i) any individual, who is either not a citizen of India or, being a citizen of India, is not
ordinarily resident in India; or
(ii) any other person, being a non-resident,
engaged by the agency for rendering technical services in India in connection with any technical
assistance programme or project, provided the following conditions are fulfilled, namely:—
(1) the technical assistance is in accordance with an agreement entered into by the Central
Government and the agency; and
(2) the agreement relating to the engagement of the consultant is approved by the prescribed
authorityfor the purposes of this clause;
any income arising to such foreign company, as the Central Government may, by
notification in the Official Gazette, specify in this behalf, 2[by way of royalty or fees] for technical
services received in pursuance of an agreement entered into with that Government for providing
services in or outside India in projects connected with security of India;]
3[
any income arising to a non-resident, not being a company, or a foreign company, by way
of royalty from, or fees for technical services rendered in or outside India to, the National Technical
Research Organisation;]
any allowances or perquisites paid or allowed as such outside India by the Government to a
citizen of India for rendering service outside India;
in the case of an individual who is assigned to duties in India in connection with any
co-operative technical assistance programmes and projects in accordance with an agreement entered
into by the Central Government and the Government of a foreign State (the terms whereof provide for
the exemption given by this clause)—
the remuneration received by him directly or indirectly from the Government of that
foreign State for such duties, and
any other income of such individual which accrues or arises outside India, and is not
deemed to accrue or arise in India, in respect of which such individual is required to pay any
income or social security tax to the Government of that foreign State;
4[
in the case of a consultant—
any remuneration or fee received by him or it, directly or indirectly, out of the funds made
available to an international organisation [hereafter referred to in this clause and clause
as
the agency] under a technical assistance grant agreement between the agency and the Government
of a foreign State; and
any other income which accrues or arises to him or it outside India, and is not deemed to
accrue or arise in India, in respect of which such consultant is required to pay any income or
social security tax to the Government of the country of his or its origin.
Explanation.—In this clause, “consultant” means—
any individual, who is either not a citizen of India or, being a citizen of India, is not
ordinarily resident in India; or
any other person, being a non-resident,
engaged by the agency for rendering technical services in India in connection with any technical
assistance programme or project, provided the following conditions are fulfilled, namely:—
the technical assistance is in accordance with an agreement entered into by the Central
Government and the agency; and
the agreement relating to the engagement of the consultant is approved by the prescribed
authorityfor the purposes of this clause;