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    <title>Amendment of section 10</title>
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    <description>A new clause exempts that where an individual who was non resident in each of the four preceding years arrives in India and renders services as a technician for specified employers, the employer may pay tax on such salary to the Central Government for up to forty eight months; the Central Government may waive the non residence requirement in the public interest. The clause defines &quot;technician&quot; by reference to specialised knowledge in designated fields and actual utilisation in India.</description>
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      <description>A new clause exempts that where an individual who was non resident in each of the four preceding years arrives in India and renders services as a technician for specified employers, the employer may pay tax on such salary to the Central Government for up to forty eight months; the Central Government may waive the non residence requirement in the public interest. The clause defines &quot;technician&quot; by reference to specialised knowledge in designated fields and actual utilisation in India.</description>
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