Nature of Income
Remuneration for duties assigned in India and any other income accrues or arises outside India
The duties are assigned in connection with co-operative technical assistance programmes or projects as per agreement between central Govt. and foreign state.
The remuneration is paid by foreign state
The terms of such agreement provide for exemption under this clause.
Any other income which accrues or arises outside India is subjected to any income or social security tax in other state.