Non-resident income exemptions cover NRE interest, foreign employee remuneration, crude-oil receipts, and approved technical services income. Exemption provisions for non-residents and specified foreign entities cover interest on Non-Resident (External) Accounts, remuneration of foreign enterprise employees during limited stays in India, salary for services on foreign ships, remuneration of employees of foreign States undergoing training in India, and specified royalty or fees for technical services connected with national security or the National Technical Research Organisation. The framework also exempts specified foreign-company receipts in Indian currency, income from storage and sale of crude oil and sale of leftover crude oil stock, and certain approved agreement-based royalty, technical services and aircraft lease-related income where tax is payable by Government or an Indian concern under the agreement.
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.
Non-resident income exemptions cover NRE interest, foreign employee remuneration, crude-oil receipts, and approved technical services income.
Exemption provisions for non-residents and specified foreign entities cover interest on Non-Resident (External) Accounts, remuneration of foreign enterprise employees during limited stays in India, salary for services on foreign ships, remuneration of employees of foreign States undergoing training in India, and specified royalty or fees for technical services connected with national security or the National Technical Research Organisation. The framework also exempts specified foreign-company receipts in Indian currency, income from storage and sale of crude oil and sale of leftover crude oil stock, and certain approved agreement-based royalty, technical services and aircraft lease-related income where tax is payable by Government or an Indian concern under the agreement.
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