Where the contracts of service of foreign technicians are approved by the Government of India (in the administrative Ministries concerned), it is open to the I.T.O. to go into certain questions.

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..... Tax Act, 1961 In the Board's Circular No.14-D of 1956, it was stated that the approval given by the Ministry of Commerce Industry should be accepted by the I.T.O. so far as the terms of service of the technician are concerned and that it was open to the I.T.O. to consider at the time of assessment whether the assessee was a technician in the sense in which the word was used in the Act. This .....

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..... m "technician" has two limbs. The first limb requires that he should be a person having specialised knowledge and experience in constructional or manufacturing operations or in mining, etc. (hereinafter referred to as the 'requisite knowledge and experience'). The second limb of the definition requires that the person concerned should be employed in India in a capacity in which such specialised kn .....

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..... g been initially employed in a qualifying capacity is subsequently employed in a non-qualifying capacity for any length of time during the period for which the benefit of exemption under section 10(6)(vii)/(viia) is claimed. If the Income-tax Officer has any such definite information in his possession, he should refer the matter to the Board who will decide it in consultation with the administra .....

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