Exempion of living allowance to foreign nationals coming to India under training programmes.

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....various courses of study under the Technical Cooperation Schemes of Colombo Plan and the Special Common-wealth African Assistance Plan(SCAAP) was exempted under section 10(14)/10/(6) of the Income-tax Act, 1961. Representations have been received to the effect that the living allowance paid to foreign nationals under these training programmes and the India Technical Cooperation Programme(ITEC) ha....