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
The individual should be an employee of consultant referred to in clause 8A above.
His contract of service is approved by the prescribed authority.
The remuneration is received in connection with technical assistance programme referred to in clause 8A.
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