Income Tax Act, 2025
Section 4: Ins. by Act 49 of 1991, s. 5 (w.e.f. 11991).
4. Ins. by Act 49 of 1991, s. 5 (w.e.f. 11991).
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(8B) in the case of an individual who is assigned to duties in India in connection with any
technical assistance programme and project in accordance with an agreement entered into by the
Central Government and the agency—
(a) the remuneration received by him, directly or indirectly, for such duties from any
consultant referred to in clause (8A); 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 country of his origin, provided the following conditions are
fulfilled, namely :—
(i) the individual is an employee of the consultant referred to in clause (8A) and is either
not a citizen of India or, being a citizen of India, is not ordinarily resident in India ; and
(ii) the contract of service of such individual is approved by the prescribed
authority before the commencement of his service;]
(9) the income of any member of the family of any such individual as is referred to in clause (8)
1[or clause (8A) or, as the case may be, clause (8B)] accompanying him to India, which accrues or
arises outside India, and is not deemed to accrue or arise in India, in respect of which such member is
required to pay any income or social security tax to the Government of that foreign State 1[or, as the
case may be, country of origin of such member];
2[(10) (i) any death-cum-retirement gratuity received under the revised Pension Rules of the
Central Government or, as the case may be, the Central Civil Services (Pension) Rules, 1972, or
under any similar scheme applicable to the members of the civil services of the Union or holders of
posts connected with defence or of civil posts under the Union (such members or holders being
persons not governed by the said Rules) or to the members of the all-India services or to the members
of the civil services of a State or holders of civil posts under a State or to the employees of a local
authority or any payment of retiring gratuity received under the Pension Code or Regulations
applicable to the members of the defence services;
(ii) any gratuity received under the Payment of Gratuity Act, 1972 (39 of 1972), to the extent it
does not exceed an amount calculated in accordance with the provisions of sub-sections (2) and (3) of
section 4 of that Act;
(iii) any other gratuity received by an employee on his retirement or on his becoming
incapacitated prior to such retirement or on termination of his employment, or any gratuity received
by his widow, children or dependants on his death, to the extent it does not, in either case, exceed
one-half month’s salary for each year of completed service, 3[calculated on the basis of the average
salary for the ten months immediately preceding the month in which any such event occurs, subject to
such limit as the Central Government may, by notification in the Official Gazette, specify in this
behalf having regard to the limit applicable in this behalf to the employees of that Government]:
Provided that where any gratuities referred to in this clause are received by an employee from
more than one employer in the same previous year, the aggregate amount exempt from income-tax
under this clause 4[shall not exceed the limit so specified]:
in the case of an individual who is assigned to duties in India in connection with any
technical assistance programme and project in accordance with an agreement entered into by the
Central Government and the agency—
the remuneration received by him, directly or indirectly, for such duties from any
consultant referred to in clause
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 country of his origin, provided the following conditions are
fulfilled, namely :—
the individual is an employee of the consultant referred to in clause
and is either
not a citizen of India or, being a citizen of India, is not ordinarily resident in India ; and
the contract of service of such individual is approved by the prescribed
authority before the commencement of his service;]
the income of any member of the family of any such individual as is referred to in clause
1[or clause
or, as the case may be, clause
(i) any death-cum-retirement gratuity received under the revised Pension Rules of the
Central Government or, as the case may be, the Central Civil Services
Rules, 1972, or
under any similar scheme applicable to the members of the civil services of the Union or holders of
posts connected with defence or of civil posts under the Union (such members or holders being
persons not governed by the said Rules) or to the members of the all-India services or to the members
of the civil services of a State or holders of civil posts under a State or to the employees of a local
authority or any payment of retiring gratuity received under the Pension Code or Regulations
applicable to the members of the defence services;
any gratuity received under the Payment of Gratuity Act, 1972 (39 of 1972), to the extent it
does not exceed an amount calculated in accordance with the provisions of sub-sections
and
of
section 4 of that Act;
any other gratuity received by an employee on his retirement or on his becoming
incapacitated prior to such retirement or on termination of his employment, or any gratuity received
by his widow, children or dependants on his death, to the extent it does not, in either case, exceed
one-half month’s salary for each year of completed service, 3[calculated on the basis of the average
salary for the ten months immediately preceding the month in which any such event occurs, subject to
such limit as the Central Government may, by notification in the Official Gazette, specify in this
behalf having regard to the limit applicable in this behalf to the employees of that Government]:
Provided that where any gratuities referred to in this clause are received by an employee from
more than one employer in the same previous year, the aggregate amount exempt from income-tax
under this clause 4[shall not exceed the limit so specified]: