https://www.taxtmi.com/circulars?id=9269 Application of section 10(6)(vii)/(viia) requires strict compliance with the statutory approval time limits and with approval terms: administrative and Central Government sanctions must be obtained within prescribed periods, approvals granted in breach of those limits should not support exemption, and any such cases must be reported to the Board; eligibility also depends on the defined status of a technician, actual utilisation of specialised knowledge in the job, and conformity of remuneration and payments (including those made outside India) with the approved terms. en-us Sun, 08 Apr 1979 00:00:00 +0530 Fri, 03 Jun 2011 16:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=9269 Application of section 10(6)(vii)/(viia) requires strict compliance with the statutory approval time limits and with approval terms: administrative and Central Government sanctions must be obtained within prescribed periods, approvals granted in breach of those limits should not support exemption, and any such cases must be reported to the Board; eligibility also depends on the defined status of a technician, actual utilisation of specialised knowledge in the job, and conformity of remuneration and payments (including those made outside India) with the approved terms. Circulars Income Tax Sun, 08 Apr 1979 00:00:00 +0530 https://www.taxtmi.com/circulars?id=9269