TaxTMI 
TaxTMI 
Provisions of section 10(6)(viia) of Income Tax Act, 1961.
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....sed to all Commissioners of Income-tax outlining the manner in which the provisions of section 10(6)(viia) are to be applied by the various Ministries. 2. It has been observed that in many cases lapses have occurred at the level of both the administrative Ministries and the Income-tax Officers in verifying whether the provisions stipulated in section 10 (6)(vii)/(viia) of the Act, had been s....
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....ommencement of such service or within six months of such commencement. There is no provision in the Act for condonation of any delay in the matter of these time limits. It is, therefore, necessary for the Income-tax Officer to verify before granting exemption under these sections that the time limits prescribed have been followed in all cases. In other works, benefit of section 10(6)(vii)/(viia) s....
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.... Such cases should also be brought to the notice of the Board. (iii) Who is a technician for purposes of Section (10(6)(vii)/(viia), is specifically defined in these sections themselves. Instructions already exist as to the course of action to be followed in cases of doubt vide Board's Instruction No. 515 (F. No. 458/19/73-FTD), dated 26.2.73. As stated therein, such cases should be brought to ....
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.... that in one case the employer paid a higher remuneration than what had been approved by the Central Government in its order. The Board have been advised that any such violation of the sanction of the administrative Ministry will disentitle the technician to any exemption under this provision. It is, therefore, necessary for the Income-tax Officer to verify whether the salary, perquisites etc., pa....