Statutory time limits for approval govern foreign technician tax exemption; noncompliant approvals disqualify entitlement and must be reported. Application of section 10(6)(vii)/(viia) requires strict compliance with the statutory approval time limits and with approval terms: administrative and Central Government sanctions must be obtained within prescribed periods, approvals granted in breach of those limits should not support exemption, and any such cases must be reported to the Board; eligibility also depends on the defined status of a technician, actual utilisation of specialised knowledge in the job, and conformity of remuneration and payments (including those made outside India) with the approved terms.
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.
Statutory time limits for approval govern foreign technician tax exemption; noncompliant approvals disqualify entitlement and must be reported.
Application of section 10(6)(vii)/(viia) requires strict compliance with the statutory approval time limits and with approval terms: administrative and Central Government sanctions must be obtained within prescribed periods, approvals granted in breach of those limits should not support exemption, and any such cases must be reported to the Board; eligibility also depends on the defined status of a technician, actual utilisation of specialised knowledge in the job, and conformity of remuneration and payments (including those made outside India) with the approved terms.
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