Amendment of section 10

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....e of an individual who renders services as a technician in the employment (commencing from a date after the 31st day of March, 1993) of the Government or of a local authority or of any corporation set up under any special law or of any such institution or body established in India for carrying on scientific research as is approved for the purposes of this clause or sub-clause (viia) of clause (6) ....

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....sidence in India as specified in this clause in the case of any individual who is employed in India for designing, erection or commissioning of machinery or plant or supervising activities connected with such designing, erection or commissioning. Explanation : For the purposes of this clause, "technician" means a person having specialised knowledge and experience in - (i) constru....

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.... the words, figures and letters "but before the 1st day of April, 1993", shall be inserted; (c) for clause (10C) [as substituted by section 4 of the Finance Act, 1992 (18 of 1992)], the following clause shall be substituted, namely :- "(10C) any amount received by an employee of - (i) a public sector company; or (ii) any other company; or (iii) an autho....

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....essment year, no exemption thereunder shall be allowed to him in relation to any other assessment year;"; (d) in clause (15), - (i) in sub-clause (iv), in item (fa), after the words "a scheduled bank", the words, brackets and figures "to a non-resident or to a person who is not ordinarily resident within the meaning of sub-section (6) of section 6" shall be inserted; (ii....