Exempts every Indian company [not being an investment company as defined in clause (ii) of section 109 of that Act] from the operation of the said section 104

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....he operation of the said section 104 NOTIFICATION NO. S.O.3210 DATED 8-8-1969 In exercise of the powers conferred by sub-section (3) of section 104 of the Income-tax Act, 1961 (43 of 1961), and in partial modification of the Ministry of Finance (Department of Revenue and Insurance) Notification No. S. O. 2007 dated the 6th June, 1967, the Central Government, being of opinion that it is ne....

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....ar property right, or information concerning industrial, commercial or scientific knowledge, experience or skill, and the sale proceeds of the exports referred to in item (a) or, as the case may be, the income accruing to the company from the activities of its business referred to in item (b) or item (c) is received in or brought into India by the company or on its behalf in accordance with the....