Commentary - Section Wise


Section
CMV02018900 Section 10(6A) - Tax Paid by Government or Indian Concern on Behalf of Foreign Company - Introductory - No tax deduction under section 195 required
CMV02018800 Section 10(6A) - Tax Paid by Government or Indian Concern on Behalf of Foreign Company - Introductory - Notified foreign company
CMV02018700 Section 10(6A) - Tax Paid by Government or Indian Concern on Behalf of Foreign Company - Introductory - Withdrawal of exemption by Finance Act, 2002
CMV02018600 Section 10(6A) - Tax Paid by Government or Indian Concern on Behalf of Foreign Company - Introductory - Amount of exemption Only tax payable on royalty or fees for technical service is exempt
CMV02018500 Section 10(6A) - Tax Paid by Government or Indian Concern on Behalf of Foreign Company - Introductory - Conditions precedent for exemption under clause (6A) of setion 10
CMV02018400 Section 10(6A) - Tax Paid by Government or Indian Concern on Behalf of Foreign Company - Introductory - Tax paid on behalf of foreign company exempt in certain cases
CMV02018300 Section 10(6A) - Tax Paid by Government or Indian Concern on Behalf of Foreign Company - Introductory - Legislative history
CMV02018200 Section 10(6A) - Tax Paid by Government or Indian Concern on Behalf of Foreign Company - Section - Clause (6A) of section 10 of Income Tax Act, 1961
CMV02018100 Section 10(6) - Passage Moneys or Remuneration of Foreign Employees - Salary of a foreign trainee [Sub-clause (xi) of clause (6) of section 10] - Scope of section 10(6)(xi)
CMV02018000 Section 10(6) - Passage Moneys or Remuneration of Foreign Employees - Salary of a foreign trainee [Sub-clause (xi) of clause (6) of section 10] - Introduction by the Finance Act, 1976 Circular No202, dt5-7-1976
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