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<h1>Employer employee relationship requirement limits exemption to employees of businesses carried on in India; fees must be checked for embedded profit.</h1> Qualification for the income-tax exemption requires both a business actually carried on in India and that the technician be in an employer-employee relationship with that business; a foreign employer may qualify only if it carries on the Indian business. Fees charged by a foreign collaborator for loaned employees must be examined for embedded profit-pass-through payments cause no profit, while retained margins constitute profit-and tax authorities should scrutinise agreements and act, including for prior years where necessary.
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