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Income Tax Exemption under Section 10(6)(ii) of Income Tax Act, 1961


Eligible Assessee

An Individual not being citizen of India




Nature of Income

Remuneration received as an official or as member of staff of the officials of an embassy, high commission, consulate or trade representative of foreign state


Amount Exempt

Entire amount


Conditions laid down for Tax Exemption


  1. Where the remuneration is received as Trade Commissioner or other official in India This exemption would be available only if a remuneration of corresponding officials of the government resident for similar purpose is exempt in the other country.

  2. The remuneration received shall not be allowed if the member of staff is engaged in any business or profession or employment in India otherwise as a member of such staff

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