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Annexure
B 1
Conditions
to be Satisfied by a Person Claiming
Exemption
under Section 10 (5b) of the Income Tax act
- The
individual renders services as a technician in the
employment of:-
- the
government; or
- local
authority; or
- any
corporation set-up under any special law; or
- any
institutional body established in India for carrying
on scientific research as is approved by the prescribed
authority; or
- in
any business carried on in India.
- The
individual possesses specialized knowledge and experience
to qualify as a 'technician' in
- constructional
or manufacturing operations, or in an mining or
in the generation of electricity or any other
form of power, or
- agriculture,
animal husbandry, dairy farming, deep sea fishing
or ship building,
- such
other field as the Central government may, having
regard to the availability of Indians having specialized
knowledge and experience therein, the needs of
the country and other relevant circumstances,
specify by notification in the Official Gazette.
The notified fields upto date are as under ;
- grading
and evaluation of diamonds for diamond import
and export trade;
- cookery;
- information
technology including computer architecture
systems, platforms and associated technology,
software development, process and tools.
- 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.
- This
condition, can be waived by the Government, if it
considers it necessary or expedient in the public
interest, in the case of any individual, who is employed
in India for designing, erection or commissioning
of machinery or plant or supervisory activity for
such designing, erection or commissioning.
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