Scope of Explaination 2 to Sec.9(1)(vii).

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Full Text of the Document

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....on (including any lump sum consideration) for the rendering of any managerial, technical or consultancy services (including the provision of services of technical or other personnel) but does not include consideration for any construction, assembly, mining, or like project undertaken by the recipient or consideration which would be income of the recipient chargeable under the head 'Salaries'". 2.....