Central Government Act
Section 10(6)(iii) in The Income- Tax Act, 1995
(iii) 5[ such other field 6 as the Central Government may, having regard to the availability of Indians having specialised knowledge and experience therein, the needs of the country and other relevant circumstances, by notification in the Official Gazette, specify,] who is employed in India in a capacity in which such specialised knowledge and experience are actually utilised;]