Exemption under section 10(6C) - royalty and technical services income from MRMS agreement excluded from foreign company's taxable income. The Central Government, invoking clause (6C) of section 10 of the Income tax Act, 1961, specifies that income arising to M/s. Rolls Royce Defense Services, Inc. by way of royalty or fees for technical services received under the Mission Ready Management Solutions Agreement dated 14 July 2017 shall not be included in computing the total income of the foreign company to the extent of USD 21,67,317.50.