807/CBDT.

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..... se trainees are paid salaries/allowances either in India or in their respective countries by their Governments. The salary drawn by these officers for the period of their training in India can be said to have been earned in India and, hence, taxable. 2. In 1962 the Board had occasion to consider the question of taxation of salaries received in India by officers of foreign Governments during thei .....

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