TaxTMI 
TaxTMI 
Provisions of section 10(6)(viia) of Income Tax Act, 1961.
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....ner 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 satisfied in each case or not. 3. Keeping in view the need t....
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....ement. 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) should not be granted wherever approvals have been allowed in vio....
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....ii) 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 the notice of the Board so that the matter can be taken up further w....
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....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., paid to the technicians are those which have been approved by the Central ....