Central Government having regard to availability of Indians having specialised knowledge and experience, the needs of the country and other relevant circumstances, specifies the following fields u/s 10(5B)(iii) - S.O.569(E) - Income Tax Act, 1961
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Specified fields for deduction eligibility include diamond grading, cookery, and information technology under income tax provision. Central Government specifies certain professional fields for the purposes of the Explanation to clause (5B) of section 10 of the Income tax Act, naming grading and evaluation of diamonds for export or import trade; cookery; and information technology including computer architecture, systems platforms and software development processes and tools.
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.
Specified fields for deduction eligibility include diamond grading, cookery, and information technology under income tax provision.
Central Government specifies certain professional fields for the purposes of the Explanation to clause (5B) of section 10 of the Income tax Act, naming grading and evaluation of diamonds for export or import trade; cookery; and information technology including computer architecture, systems platforms and software development processes and tools.
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