Section
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Income
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Available to
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10(4)(i)
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Interest on bonds or securities notified before 01-06-2002 by the Central Government including premium on redemption of such bonds.
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Non resident
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10(4)(ii)
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Interest on money standing to the credit in a Non-resident (External) account in India.
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Person resident outside India (under FEMA Act) or a person who has been permitted to maintain said account by RBI
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10(6)(ii)
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Remuneration received by Foreign Diplomats/Consulate and their staff (Subject to conditions)
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Individual (not being a citizen of India)
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10(6)(vi)
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Remuneration received by non-Indian citizen as employee of a foreign enterprise for services rendered by him during his stay in India, if:
- Foreign enterprise is not engaged in any trade or business in India
- His stay in India does not exceed in aggregate a period of 90 days in such previous year
- Such remuneration is not liable to deducted from the income of employer chargeable under this Act
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Individual - Salaried Employee (not being a citizen of India)
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10(6)(viii)
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Salary received by a non-resident, for services rendered in connection with his employment on a foreign ship if his total stay in India does not exceed 90 days in the previous year.
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Individual (Non-resident who is not a citizen of India)- Salaried Employee
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10(6)(xi)
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Remuneration received by an Individual, who is not a citizen of India, as an employee of the Government of a foreign state during his stay in India in connection with his training in any Government Office/Statutory Undertaking, etc.
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Individual - Salaried Employee (not being a citizen of India)
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10(6B)
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Tax paid by Government or Indian concern under terms of agreement entered into before 1-6-2002 by Central Government with Government of foreign State or international organization on income derived from Government or Indian concern, other than income by way of salary, royalty or fees for technical services
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Non-resident
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10(6BB)
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Tax paid by Indian company, engaged in the business of operation of aircraft, who has acquired an aircraft or its engine on lease, under an approved (by Central Government) agreement entered into between 31-3-1997 and 1-4-1999, or after 31-3-2007, on lease rental/income
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Government of foreign State or foreign enterprise
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10 (8A)
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Foreign income and remuneration received by consultant (agreement relating to his engagement must be approved) out of funds made available to an international organization (agency) under a technical assistance grant agreement between that agency and the Government of a foreign State (Subject to certain conditions).
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Individual, being a:
- A non-resident engaged by the agency for rendering technical services in India;
- Non-Indian citizen; or
- Indian citizen who is not ordinarily resident in India
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10 (8B)
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Foreign income and remuneration received by an employee of the consultant as referred to in Section 10(8A) (contract of service must be approved by the prescribed authority before commencement of service).
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Individual, being a:
- Non-Indian citizen; or
- Indian citizen who is not ordinarily resident in India
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10 (15) (iid)
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Interest on notified bonds (notified prior to 01-06-2002) purchased in foreign exchange (subject to certain conditions)
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Individual, being a:
- NRI or nominee or survivor of NRI;
- Individual to whom bonds have been gifted by NRI.
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10(15)(iii)
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Interest on securities
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Issue Department of Central Bank of Ceylon
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10(15)(iiia)
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Interest on deposits made with scheduled bank with approval of RBI
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Bank incorporate abroad
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10(15)(iiib)
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Interest payable to Nordic Investment Bank
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Nordic Investment Bank
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10(15)(iiic)
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Interest payable to the European Investment Bank on loan granted by it in pursuance of framework agreement dated 25-11-1993 for financial corporation between Central Government and that Bank
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European Investment Bank
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10(15)(iv)(b)
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Interest received from industrial undertaking in Indian on money lent to it under a loan agreement entered into before 01-06-2001
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Approved foreign financial institution
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10(15) (iv)(fa)
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Interest payable by scheduled bank on deposits in foreign currency where bank accepting such deposits is duly approved by RBI.
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- Non-resident
- Individual or HUF being a resident but not ordinary resident
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10(15) (viii)
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Interest on deposit in an Offshore Banking Unit on or after 01.04.2005 referred to in Section 2(u) of the Special Economic Zones Act, 2005.
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Person who is a non-resident or not ordinarily resident.
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10(23BBB)
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Income of European Economic Community from interest, dividends or capital gains from investment of funds under specified scheme
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European Economic Community
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10(23BBC)
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Income of SAARC Fund for Regional Projects set up by Colombo Declaration issued on 21-12-1991
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SAARC Fund for Regional Projects
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