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of <h1>CBDT Circular: Foreign Government Officers' Salaries During Indian Defence Training Exempt from Indian Income Tax.</h1> The circular from November 30, 1974, issued by the Central Board of Direct Taxes (CBDT), addresses the taxation of salaries received by officers of foreign governments during their training in Indian Defence Training Establishments. Initially, it was decided in 1962 not to tax salaries paid in India to these officers while training at the Defence Services Staff College. The current instruction extends this tax exemption to all Defence Training Establishments, ensuring that salaries and allowances received by these officers from their governments during training are not subject to Indian income tax. This directive should be communicated to relevant officers.
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