Income Tax Act, 2025
Section 6: Subs. by Act 26 of 1988, s. 4, for sub-clauses (ii) to (v) (w.e.f. 11989).
6. Subs. by Act 26 of 1988, s. 4, for sub-clauses (ii) to (v) (w.e.f. 11989).
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Provided further that such members of the staff are subjects of the country represented and are
not engaged in any business or profession or employment in India otherwise than as members of such
staff;]
(vi) the remuneration received by him as an employee of a foreign enterprise 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 business in India;
(b) his stay in India does not exceed in the aggregate a period of ninety days in such
previous year ; and
(c) such remuneration is not liable to be deducted from the income of the employer
chargeable under this Act;
1* * * * *
2* * * * *
3* * * * *
(viii) any income chargeable under the head “Salaries” received by or due to any such
individual being a non-resident as remuneration for services rendered in connection with his
employment on a foreign ship where his total stay in India does not exceed in the aggregate a
period of ninety days in the previous year;
4* * * * *
5[(xi) the remuneration received by him as an employee of the Government of a foreign State
during his stay in India in connection with his training in any establishment or office of, or in any
undertaking owned by,—
(i) the Government ; or
(ii) any company in which the entire paid-up share capital is held by the Central
Government, or any State Government or Governments, or partly by the Central Government
and partly by one or more State Governments; or
(iii) any company which is a subsidiary of a company referred to in item (ii); or
(iv) any corporation established by or under a Central, State or Provincial Act; or
(v) any society registered under the Societies Registration Act, 1860 (14 of 1860), or
under any other corresponding law for the time being in force and wholly financed by the
Central Government, or any State Government or State Governments, or partly by the Central
Government and partly by one or more State Governments;]
6[(6A) where in the case of a foreign company deriving income by way of royalty or fees for
technical services received from Government or an Indian concern in pursuance of an agreement
to
(w.e.f. 11989).
67
Provided further that such members of the staff are subjects of the country represented and are
not engaged in any business or profession or employment in India otherwise than as members of such
staff;]
the remuneration received by him as an employee of a foreign enterprise for services
rendered by him during his stay in India, provided the following conditions are fulfilled—
the foreign enterprise is not engaged in any trade or business in India;
his stay in India does not exceed in the aggregate a period of ninety days in such
previous year ; and
such remuneration is not liable to be deducted from the income of the employer
chargeable under this Act;
1* * * * *
2* * * * *
3* * * * *
any income chargeable under the head “Salaries” received by or due to any such
individual being a non-resident as remuneration for services rendered in connection with his
employment on a foreign ship where his total stay in India does not exceed in the aggregate a
period of ninety days in the previous year;
4* * * * *
5[
the remuneration received by him as an employee of the Government of a foreign State
during his stay in India in connection with his training in any establishment or office of, or in any
undertaking owned by,—
the Government ; or
any company in which the entire paid-up share capital is held by the Central
Government, or any State Government or Governments, or partly by the Central Government
and partly by one or more State Governments; or
any company which is a subsidiary of a company referred to in item
any corporation established by or under a Central, State or Provincial Act; or
any society registered under the Societies Registration Act, 1860 (14 of 1860), or
under any other corresponding law for the time being in force and wholly financed by the
Central Government, or any State Government or State Governments, or partly by the Central
Government and partly by one or more State Governments;]
6[
where in the case of a foreign company deriving income by way of royalty or fees for
technical services received from Government or an Indian concern in pursuance of an agreement