Any foreign company
Nature of Income
Tax paid on income earned by way of Royalty or fees for technical services
Entire amount of such tax
Conditions laid down for Tax Exemption u/s 10(6A)
The income is received from Government or Indian concern pursuant to any agreement.
The agreement should be in accordance with industrial policy if it relates to matter referred in such policy or else it should be approved by central govt.
The agreement should be entered into between 31.3.1976 to 1-6-2002