(6)in the case of an individual who is not a citizen of India,—(i)[**](ii)the remuneration received by him as an official, by whatever name called, of an embassy, high commission, legation, commission, consulate or the trade representation of a foreign State, or as a member of the staff of any of these officials, for service in such capacity :Provided that the remuneration received by him as a trade commissioner or other official representative in India of the Government of a foreign State (not holding office as such in an honorary capacity), or as a member of the staff of any of those officials, shall be exempt only if the remuneration of the corresponding officials or, as the case may be, members of the staff, if any, of the Government resident for similar purposes in the country concerned enjoys a similar exemption in that country :Provided further that such members of the staff are subjects of the country represented and are not engaged in any business or profession or employment in India otherwise than as members of such staff ;(iii)to (v) Sub-clause (ii) substituted for sub-clauses (ii) to (v) by the Finance Act, 1988, w.e.f. 1-4-1989;(vi)the remuneration received by him as an employee of a foreign enterprise for services rendered by him during his stay in India, provided the following conditions are fulfilled—(a)the foreign enterprise is not engaged in any trade or business in India ;(b)his stay in India does not exceed in the aggregate a period of ninety days in such previous year ; and(c)such remuneration is not liable to be deducted from the income of the employer chargeable under this Act ;(via)[Omitted by the Finance (No. 2) Act, 1998, w.e.f. 1-4-1999;](vii)[Omitted by the Finance Act, 1993, w.e.f. 1-4-1993;](viia)[Omitted by the Finance (No. 2) Act, 1998, w.e.f. 1-4-1999;](viii)any income chargeable under the head "Salaries" received by or due to any such individual being a non-resident as remuneration for services rendered in connection with his employment on a foreign ship where his total stay in India does not exceed in the aggregate a period of ninety days in the previous year ;(ix)[Omitted by the Finance (No. 2) Act, 1998, w.e.f. 1-4-1999;](x)[Omitted by the Finance (No. 2) Act, 1998, w.e.f. 1-4-1999;](xi)the remuneration received by him as an employee of the Government of a foreign State during his stay in India in connection with his training in any establishment or office of, or in any undertaking owned by,—(i)the Government ; or(ii)any company in which the entire paid-up share capital is held by the Central Government, or any State Government or Governments, or partly by the Central Government and partly by one or more State Governments ; or(iii)any company which is a subsidiary of a company referred to in item (ii) ; or(iv)any corporation established by or under a Central, State or Provincial Act ; or(v)any society registered under the Societies Registration Act, 1860 (14 of 1860), or under any other corresponding law for the time being in force and wholly financed by the Central Government, or any State Government or State Governments, or partly by the Central Government and partly by one or more State Governments ;
