Employment tax relief for foreign technicians: employer-paid tax allowed for a limited post-arrival period subject to conditions. A new clause exempts that where an individual who was non resident in each of the four preceding years arrives in India and renders services as a technician for specified employers, the employer may pay tax on such salary to the Central Government for up to forty eight months; the Central Government may waive the non residence requirement in the public interest. The clause defines 'technician' by reference to specialised knowledge in designated fields and actual utilisation in India.
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Provisions expressly mentioned in the judgment/order text.
Employment tax relief for foreign technicians: employer-paid tax allowed for a limited post-arrival period subject to conditions.
A new clause exempts that where an individual who was non resident in each of the four preceding years arrives in India and renders services as a technician for specified employers, the employer may pay tax on such salary to the Central Government for up to forty eight months; the Central Government may waive the non residence requirement in the public interest. The clause defines "technician" by reference to specialised knowledge in designated fields and actual utilisation in India.
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