Remuneration where it exceeds Rs. 4,000/- per month for the purposes of section 10(6)(viia)(A).

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....ated the 8th December, 1972 addressed to all Ministries of the Government of India and copies endorsed to Commissioners of Income-tax. At present, the approval of the Central Government in this behalf is granted in each case by the administrative Ministry concerned which endorses two copies of the order to the Central Board of Direct Taxes. One copy of the order of approval is sent by the Board to....

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....ployer outside India (whether in rupees or any foreign currency). 2. A question has been raised as to the manner in which has to be calculated on the remuneration where it exceeds Rs. 4,000/- per month for the purposes of section 10(6)(viia)(A). As the incomes exempt u/s 10 are not includible in the total income, the remuneration (understood in the sense as explained above) represented by the f....