Income exemption under section 10(6C): royalties and technical fees from MRMS agreement excluded from a foreign company's taxable income. Income of M/s. Rolls Royce Defense Services, Inc. by way of royalty or fees for technical services received under the MRMS agreement with the Centre for Airborne Systems is specified as not to be included in computing the total income of that foreign company under clause (6C) of section 10 of the Income tax Act, by notification of the Central Government.