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TMI BlogWithdrawal of exemption under clauses (8), (8A), (8B) and (9) of section 10 of the Income-tax Act, 1961- regX X X X Extracts X X X X X X X X Extracts X X X X ..... es for exemption to the income of an individual who is assigned duties in India in connection with any co-operative technical assistance programmes and projects. Such co-operative technical assistance programmes and projects are required to be in accordance with an agreement entered by the Central Government and the Government of a foreign state (the terms thereof provide for the exemption given b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ide India (which is not deemed to accrue or arise in India), in respect of which the consultant is required to pay income or social security tax to the Government of the country of his or its origin. 4. For the purposes of this clause, if the consultant is an individual he must be a foreign citizen or in case he is an Indian citizen he should be not ordinarily resident in India. In case the con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nical assistance programmes and projects are required to be in accordance with an agreement entered into by the Central Government and the agency. 7. The exemption is provided to the remuneration received by such individual, directly or indirectly, for such duties from any consultant referred to in clause (8A) of section 10. Exemption is also provided to any income accruing or arising outside I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eemed 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 or country of origin of such member. 10. The exemptions as provided under the above-mentioned clauses have outlived their utility in the era of simplification of tax laws and where exemptions and tax incentives are being phased out as a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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