Foreign Assignment Allowance Exempt from Tax in India u/s 5(2) for Short-Term Swiss Assignment.

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....Accrual of income in India u/s 5(2) - Foreign allowances on account of the international assignment - assessee was an employee in IBM India Private Limited and during the financial year 2012-13 was sent on short term assignment to Switzerland. - exemption in respect of foreign assignment allowance allowed.....