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Income Tax Exemption under Section 10(7) of Income Tax Act, 1961

 

Eligible Assessee

A citizen of India

 

 

 

Nature of Income

Amount paid or allowed by the Government outside India

 

Amount Exempt

Entire amount

 

Conditions laid down for Tax Exemption u/s 10(7)

  1. The amount is paid by way of allowances or perquisites outside India for services provided outside India.

  2. Such amount is paid / allowed by Govt. of India

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