Central Government hereby prescribes the following conditions for the exclusion from the total income of an individual, not being a citizen of India

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..... ication Number: 72(E) February 10, 1977 In exercise of the powers conferred by clause (i) of sub-section (6) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby prescribes the following conditions for the exclusion from the total income of an individual, not being a citizen of India (hereinafter called "employee") of the moneys from the value of any free or .....

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..... d to him in consideration of his refraining from proceeding on home leave. (3) Mid-term passages granted to the employee's spouse and children in addition to the home leave passage due to and actually availed of by the employee according to the conditions of his service as entered in the service agreement or the leave rules of the employer, shall not be eligible for exclusion. (4) Passage mon .....

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