Tax exemption for foreign government trainees' salaries maintained for defence training in India irrespective of payment location. Salaries and allowances paid by foreign Governments to their officers while undergoing training in Indian Defence Training Establishments are exempt from Indian income tax whether paid in India or abroad; the Board extends an earlier policy from a single college to all Defence Training Establishments and directs its uniform application.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Tax exemption for foreign government trainees' salaries maintained for defence training in India irrespective of payment location.
Salaries and allowances paid by foreign Governments to their officers while undergoing training in Indian Defence Training Establishments are exempt from Indian income tax whether paid in India or abroad; the Board extends an earlier policy from a single college to all Defence Training Establishments and directs its uniform application.
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