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    <title>1999 (8) TMI 964 - ADVANCE RULING AUTHORITY</title>
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    <description>The ruling determined that the applicant, deputed from the USA to India for telecommunication services, qualifies as a &quot;technician&quot; under section 10(5B) of the Income-tax Act. Despite lacking formal education, his extensive experience and specialized skills in telecommunications operations meet the criteria. The exemption of taxes paid by the employer for the specified period was granted as the applicant&#039;s work aligns with the fields specified under section 10(5B), including information technology. The applicant&#039;s claim for tax exemption was upheld based on his qualification as a technician under the Act.</description>
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      <title>1999 (8) TMI 964 - ADVANCE RULING AUTHORITY</title>
      <link>https://www.taxtmi.com/caselaws?id=176378</link>
      <description>The ruling determined that the applicant, deputed from the USA to India for telecommunication services, qualifies as a &quot;technician&quot; under section 10(5B) of the Income-tax Act. Despite lacking formal education, his extensive experience and specialized skills in telecommunications operations meet the criteria. The exemption of taxes paid by the employer for the specified period was granted as the applicant&#039;s work aligns with the fields specified under section 10(5B), including information technology. The applicant&#039;s claim for tax exemption was upheld based on his qualification as a technician under the Act.</description>
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