Section 3 - Amendment of section 10 - Taxation Laws (Amendment) Act, 1970

3. Amendment of section 10. In section 10 of the Income-tax Act,- (a) in clause (2), before the words any sum received , the words, brackets and figures subject to the provisions of sub-section (2) of section 64, shall be inserted; (b) for clause (5), the following clause shall be, and shall be deemed always to have been, substituted, namely:- (5) subject to such conditions as the Central Government may prescribe, in the case of an individual being a citizen of India, (i) in relation to any assessment year not being an assessment year commencing after the 1st day of April, 1970, the value of any travel concession or assistance received by or due to such individual,- (a) from his employer for himself, his spouse and children, in connection with his proceeding on leave to his home-district in India; (b) from his employer or former employer for himself, his spouse and children, in connection with his proceeding to his home-district in India after retirement from service or after the termination of his service; (ii) in relation to any other assessment year the value of any travel concession or assistance received by or due to such individual,- (a) from his employer for himself, his spouse and children, in connection with his proceeding on leave to any place in India; (b) from his employer or former employer for himself, his spouse and children, in connection with his proceeding to any place in India after retirement from service or after the termination of his service: Provided that the amount exempt under item (a) or item (b) of this sub-clause shall in no case exceed the value of the travel concession or assistance which would have been received by or due to the individual in connection with his proceeding to his home-district in India on leave or, as the case may be, after retirement from service or after the termination of his service; ; (c) in clause (6),- (i) for sub-clause (i), the following sub-clause shall be, and shall be deemed always to have been, substituted, namely:- (i) subject to such conditions as the Central Government may prescribe, passage moneys or the value of any free or concessional passage received by or due to such individual- (a) from his employer for himself, his spouse and children, in connection with his proceeding on home leave out of India; (b) from his employer or former employer for himself, his spouse and children, in connection with his proceeding to his home country out of India after retirement from service in India or after the termination of such service; ; (ii) in sub-clause (vii),- (A) after the words as a technician in the employment , the brackets, words, figures and letters (commencing from a date before the 1st day of April, 1971) shall be inserted; (B) in the Explanation, for the word Technician the words For the purposes of this sub-clause, technician shall be substituted; (iii) after sub-clause (vii), the following sub-clause shall be inserted, namely:- (viia) where such individual renders services as a technician in the employment (commencing from a date after the 31st day of March, 1971) of the Government or of a local authority or of any corporation set up under any special law or of any such institution or body established in India for carrying on scientific research as is approved for the purposes of this sub-clause by the prescribed authority or in any business carried on in India and the following conditions are fulfilled, namely, that- (1) the individual was not resident in India in any of the four financial years immediately preceding the financial year in which he arrived in India, and (2) the contract of his service in India is approved by the Central Government, the application for such approval having been made to that Government before the commencement of such service or within six months of such commencement, the remuneration for such services due to or received by him, which is chargeable under the head Salaries , to the extent mentioned below, namely:- (A) such remuneration due to or received by him during the period of twenty-four months commencing from the date of his arrival in India, in so far as such remuneration does not exceed an amount calculated at the rate of four thousand rupees per month, and where the tax on the excess, if any, of such remuneration for the period aforesaid over the amount so calculated is paid to the Central Government by the employer (which tax, in the case of an employer, being a company, may be paid notwithstanding anything contained in section 200 of the Companies Act, 1956 (1 of 1956)), also the tax so paid by the employer; and (B) where he continues, with the approval of the Central Government obtained before the 1st day of October of the relevant assessment year, to remain in employment in India after the expiry of the period of twenty-four months aforesaid and the tax on his income chargeable under the head Salaries is paid to the Central Government by the employer (which tax, in the case of an employer, being a company, may be paid notwithstanding anything contained in section 200 of the Companies Act, 1956 (1 of 1956)), the tax so paid by the employer for a period not exceeding twenty-four months next following the expiry of the first-mentioned twenty-four months. Explanation. For the purposes of this sub-clause, technician means a person having specialised knowledge and experience in- (i) constructional or manufacturing operations, or in mining or in the generation of electricity or any other form of power, or (ii) agriculture, animal husbandry, dairy farming, deep sea fishing or ship building, who is employed in India in a capacity in which such specialised knowledge and experience are actually utilised; ; (d) in clause (26), the words who is not in the service of Government, shall be, and shall be deemed always to have been, omitted; (e) after clause (29), the following clause shall be, and shall be deemed to have been, inserted with effect from the 1st day of April, 1969, namely:- (30) in the case of an assessee who carries on the business of growing and manufacturing tea in India, the amount of any subsidy received from or through the Tea Board under any such scheme for replantation or replacement of tea bushes as the Central Government may, by notification in the Official Gazette, specify: Provided that the assessee furnishes to the Income-tax Officer, along with his return of income for the assessment year concerned or within such further time as the Income-tax Officer may allow, a certificate from the Tea Board as to the amount of such subsidy paid to the assessee during the previous year. Explanation. In this clause, Tea Board means the Tea Board established under section 4 of the Tea Act, 1953 (29 of 1953). .