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            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.

            <h1>Exempt Income of Non-Residents: specified interest, salary, royalty and IFSC-related receipts fully exempt subject to prescribed conditions.</h1> Exemptions exclude specified categories of income of non-residents from total income where eligibility and conditions are met: interest in Non-Resident (External) Accounts; salaries and remuneration of foreign enterprise employees, foreign-ship employees, and foreign government employees subject to stay, employer activity and agreement-based conditions; royalties and fees for technical services for notified foreign companies or when rendered to designated national bodies; IFSC and specified-fund income including capital gains, securities income, derivatives and lease-related interest/royalty, subject to convertible foreign exchange receipt, attribution rules, prescribed computation and operational conditions; and foreign company income from crude oil storage/sale under Central Government-approved arrangements.

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