(6) in the case of an individual who is not a citizen of India,-
(i) 2[ subject to such conditions as the Central Government may prescribe, passage moneys or the value of any free or concessional passage received by or due to such individual-
(a) from his employer, for himself, his spouse and children, in connection with his proceeding on home leave out of India;
(aa) 4[ from his employer, for his children having full time education in any educational institution outside India, in connection with their proceeding to India during vacation;]
(b) from his employer or former employer for himself, his spouse and children, in connection with his proceeding to his home country out of India after retirement from service in India or after the termination of such service;]
(ii) 5[ the remuneration received by him as an official, by whatever name
called, of an embassy, high commission, legation, commission, consulate or the trade representation of a foreign State, or as a member of the staff of any of these officials, for service in such capacity: Provided that the remuneration received by him as trade commissioner or other official representative in India of the Government of a foreign State (not holding office as such in an honorary capacity), or as a member of the staff of any of those officials, shall be exempt only if the remuneration of the corresponding officials or, as the case may be, members of the staff, if any, of the Government resident for similar purposes in the country concerned enjoys a similar exemption in that country: Provided further that such members of the staff are subjects of the country represented and are not engaged in any business or profession or employment in India otherwise than as members of such staff;]
(vi) the remuneration received by him as an employee of a foreign enterprise for services rendered by him during his stay in India, provided the following conditions are fulfilled-
(a) the foreign enterprise is not engaged in any trade or business in India;
(b) his stay in India does not exceed in the aggregate a period of ninety days in such previous year; and
(c) such remuneration is not liable to be deducted from the income of the employer chargeable under this Act;
(via) 1[ the remuneration received by him as an employee of, or a consultant to, an institution or association or a body established or formed outside India solely for philanthropic purposes, for services rendered by him in India in connection with such purposes, provided that such institution or association or body and the purposes for which his services are rendered in India are approved by the Central Government;]
(Vii) 2[ Omitted by the Finance Act, 1993 , w. e. f 1- 4- 1993 .]
(viia) 1[ ' where such individual renders services as a technician in the employment 3[ ] of the Government or of a local authority or of any corporation set up under any special law or of any such institution or body established in India for carrying on scientific research as is approved for the purposes of this sub- clause by the prescribed authority or in any business carried on in India and 4[ the individual was not resident in India in any of the four financial years immediately preceding the financial year in which he arrived in India,] the remuneration for such services due to or received by him, which is chargeable under the head" Salaries", to the extent mentioned below, namely:-
3 The words' (commencing from a date after the 31st day of March, 1971 )" omitted by the Finance Act, 1988 , w. e. f. 1- 4- 1988 . 4 Substituted for" the following conditions are fulfilled, namely, that-
(1) the individual was not resident in India in any of the four financial years immediately preceding the financial year in which he arrived in India, and
(2) the contract of his service in India is approved by the Central Government, the application for such approval having been made to that Government before the commencement of such service or within six months of such commencement," by the Finance Act, 1992 , w. e. f. 1- 6- 1992 .
(1) 1[ where such services commence from a date after the 31st day of March, 1971 but before the 1st day of April, 1988 ,-
(A) such remuneration due to or received by him] during the period of twenty- four months commencing from the date of his arrival in India, in so far as such remuneration does not exceed an amount calculated at the rate of four thousand rupees per month, and where the tax on the excess, if any, of such remuneration for the period aforesaid over the amount so calculated is paid to the Central Government, by the employer[ which tax, in the case of an employer, being a company, may be paid notwithstanding anything contained in section 200 of the Companies Act, 1956 2 (1 of 1956 )], also the tax so paid by the employer; and
(B) where he continues, with the approval of the Central Government obtained before the 1st day of October of the relevant assessment year, to remain in employment in India after the expiry of the period of twenty- four months aforesaid and the tax on his income chargeable under the head" Salaries" is paid to the Central Government by the employer[ which tax, in the case of an employer, being a company, may be paid notwithstanding anything contained in section 200 of the Companies Act, 1956 3 (1 of 1956 )], the tax so paid by the employer for a period not exceeding twenty- four months next following the expiry of the first mentioned twenty- four months;
(11) 4[ where such services commence from a date after the 31st day of March, 1988 5[ but before the 1st day of April, 1993 ], and tax on his income chargeable under the head" Salaries" is paid to the Central Government by the employer[ which tax, in the case of an employer, being a company, may be paid notwithstanding anything contained in section 200 of the Companies Act, 19566 (1 of 1956 )], the tax so paid by the employer for a period not exceeding forty- eight months commencing from the date of his arrival in India: 7[ Omitted by the Finance Act, 1992 , w. e. f 1- 6- 1992 .]]
1[ Provided[] that the Central Government may, if it considers it necessary or expedient in the public interest so to do, waive the 3[ condition relating to non- residence in India as specified in] this sub- clause in the case of any individual who is employed in India for designing, erection or commissioning of machinery or plant or supervising activities connected with such designing, erection or commissioning.] Explanation.- For the purposes of this sub- clause," technician" means a person having specialised knowledge and experience in-
(i) constructional or manufacturing operations, or in mining or in the generation of electricity or any other form of power, or
(ii) agriculture, animal husbandry, dairy farming, deep sea fishing or ship building, 4[ or]
(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;]
(viii) any income chargeable under the head" Salaries" received by or due to any such individual being a non- resident as remuneration for services rendered in connection with his employment on a foreign ship where his total stay in India does not exceed in the aggregate a period of ninety days in the previous year;
(ix) 7[ " any income chargeable under the head" Salaries" received by or due to him during the thirty- six months commencing from the date of his arrival in India for service rendered as a professor or other teacher in a University or other educational institution, and where any such individual continues to remain in employment in India after the expiry of the thirty- six months aforesaid and the tax on his income chargeable under the head" Salaries" is paid by the University or other educational institution concerned to the
Central Government, the tax so paid for a period not exceeding twenty- four months following the expiry of the thirty- six months aforesaid, provided in either case the following conditions are fulfilled, namely:-
(i) such individual was not resident in any of the four financial years immediately preceding the financial year in which he arrived in India; and
(ii) his contract of service is approved by the Central Government-
(a) on or before the 1st day of October, 1964 , in the case of a professor or other teacher whose service commenced before the 1st day of April, 1964 ;
(b) before the commencement of his service or within one year of such commencement, in any other case;]
(x) 1[ ' any sum due to or received by him, during the twenty- four months commencing from the date of his arrival in India, for undertaking any research work in India, provided the following conditions are fulfilled, namely:-
(a) the research work is undertaken in connection with a research scheme approved in this behalf by the Central Government on or before the 1st day of October of the relevant assessment year; and
(b) such sum is payable or paid directly or indirectly by the Government of a foreign State or any institution or association or other body established outside India;]
(xi) 3[ the remuneration received by him as an employee of the Government of a foreign State during his stay in India in connection with his training in any establishment or office of, or in any undertaking owned by,-
(ii) any company in which the entire paid- up share capital is held by the Central Government, or any State Government or Governments, or partly by the Central Government and partly by one or more State Governments; or
(iii) any company which is a subsidiary of a company refer- red to in item (ii); or
(iv) any corporation established by or under a Central, State or Provincial Act; or
(v) any society registered under the Societies Registration Act, 1860 (14 of 1860 ), or under any other corresponding law for the time being in force and wholly financed by the Central Government, or any State Government or State Governments, or partly by the Central Government and partly by one or more State Governments;]