Section 10(6)(ix) in The Income- Tax Act, 1995

Central Government Act

(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

1. Inserted by the Direct Taxes (Amendment) Act, 1974, w. r. e. f. 1- 4- 1973.

2. The word' further' omitted by the Finance Act, 1992, w. e. f. 1- 6- 1992. Earlier, it was Inserted by the Finance Act, 1988, w. e. f. 1- 4- 1988.

3. Substituted for' condition specified in item (1) of by the Finance Act, 1992, w. e. f. 1- 6- 1992.

4. Inserted by the Finance Act, 1979, w. e. f. 1- 6- 1979.

5. Ibid.

6. The fields of' grading and evaluation of diamonds for diamond export or import trade';' cookery'' information technology including computer architecture systems platforms and associated technology, software development process and tools' have been notified:

7. Inserted by the Finance Act, 1964, w. e. f. 1- 4- 1964.

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:-