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of <h1>Foreign Company Exempt from Tax on Fees for Aero Engine Maintenance under Income-tax Act, 1961, Notification No. 34/2011.</h1> The Central Government, under the powers of the Income-tax Act, 1961, has issued Notification No. 34/2011 dated June 16, 2011, specifying that income earned by a foreign company from fees for technical services related to the maintenance of aero engines in Embraer Aircraft is exempt from being included in the total income computation. This exemption applies to M/s. Rolls Royce Defense Services Inc., for services rendered under a contract with the Ministry of Defence, dated December 12, 2005, amounting to Rs. 35.43 crores.
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