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of <h1>Income Tax Act Sections 10(6)(vii) & 10(6)(viia): Guidelines for Tax Exemptions on Foreign Technicians' Salaries in India.</h1> The circular addresses the application of section 10(6)(vii) and 10(6)(viia) of the Income Tax Act, 1961, concerning tax exemptions for foreign technicians. It highlights the need for Income-tax Officers to verify compliance with statutory time limits for service contract approvals and ensure that technicians are employed in roles utilizing their specialized skills. The document stresses that any delay in approvals or discrepancies in remuneration disqualifies exemptions. Officers must also verify if any part of the technician's salary is paid outside India and ensure compliance with the Board's instructions regarding employment in Indian businesses.
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