Amendment of section 10

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..... 970, 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 emplo .....

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..... ds '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 .....

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..... 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 .....

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