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<h1>Rolls Royce Military Aero Engines Limited exempt from tax on technical service fees under section 10(6C), but not spare parts.</h1> The Central Government has issued a notification under section 10(6C) of the Income-tax Act, 1961, exempting Rolls Royce Military Aero Engines Limited, a foreign company, from including income derived from fees for technical services in its total income computation. This exemption applies to services provided under an agreement with the President of India, dated March 27, 1996, related to Indian security projects. However, income from the supply of spare parts under the same agreement is not exempt and must be included in the company's total income calculation.