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Income Tax Exemption under Section 10(8B) of Income Tax Act, 1961


Eligible Assessee

An individual who is either not a citizen of India or is not ordinarily resident in India.




Nature of Income

The remuneration received for services rendered in India from consultant referred to in sec 10(8A) Any other income which does not accrue or arise in India


Amount Exempt

Entire amount


Conditions laid down for Tax Exemption u/s 10(8B)

  1. The individual should be an employee of consultant referred to in clause 8A above.

  2. His contract of service is approved by the prescribed authority.

  3. The remuneration is received in connection with technical assistance programme referred to in clause 8A.

  4. Any other income which accrues or arises outside India is subjected to any income or social security tax in other state.

    The prescribed authority for clauses 8A & 8B are
    The Additional Secretary, Department of Economic Affairs in Ministry of Finance, Government of India, in concurrence with members CBDT

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