Notification u/s. 10(6C) of the Income-tax Act, 1961 - Notified royalty or fees for technical services - 74/2015 - Income Tax

GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION NO. 74/2015 New Delhi, the 22 th September, 2015 S.O. (E). - In exercise of the powers conferred by clause (6C) of section 10 of the Income -tax Act, 1961 (43 of 1961), the Central Government hereby declares that any income arising to M/s Thales Systemes Aeroportes SAS, having its office at S.A. an capital de 81 007 176 Euros RCS Paris B 712 042, by way of royalty or fees for technical services received in pursuance of the agreement vide General Contract No. Air HQ/96102/2/ASR- DA, dated the 29 th July, 2011 entered into between Thales Systemes Aeroportes ( Thales ) and M/s Dassault Aviation and the Government of India for undertaking retrofitting of fifty-one defence aircrafts connected with security of India, shall not be included in computing the total income of a previous year of the said company under the said Act. (F.No.200/18/2014-ITA-I) (Deepshikha Sharma) Director to the Government of India