1. Search Case laws by Section / Act / Rule — now available beyond Income Tax. GST and Other Laws Available
2. New: “In Favour Of” filter added in Case Laws.
Try both these filters in Case Laws →
TaxTMI Login
🚀 New: Section-Wise Filter ✕
Just a moment...
1. Search Case laws by Section / Act / Rule — now available beyond Income Tax. GST and Other Laws Available
2. New: “In Favour Of” filter added in Case Laws.
Try both these filters in Case Laws →
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Manuals
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Manuals
Note
Bookmark
Share
Don't have an account? Register Here
of Press 'Enter' after typing page number.
<h1>Section 80RRA: 'Technician' Defined as Expert in Fields Like Construction, Mining, Agriculture, and More.</h1> A 'Technician' under section 80RRA of the Income Tax Act 1961 is defined as an individual possessing specialized knowledge and experience in specific sectors. These sectors include construction, manufacturing, mining, power generation or distribution, agriculture, animal husbandry, dairy farming, deep sea fishing, shipbuilding, public administration, industrial or business management, accountancy, and natural or applied sciences, including medical and social sciences. The definition also extends to other fields as prescribed by the Board, provided the individual's specialized knowledge and experience are actively utilized in their employment.
TaxTMI 
TaxTMI 
