Section 10(8B)(b) in The Income Tax Act, 1961

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Union of India - Subsection

Section 10(8B)(b) in The Income Tax Act, 1961

(b)any other income of such individual which accrues or arises outside India, and is not deemed to accrue or arise in India, in respect of which such individual is required to pay any income or social security tax to the country of his origin, provided the following conditions are fulfilled, namely :—

(i)the individual is an employee of the consultant referred to in clause (8A) and is either not a citizen of India or, being a citizen of India, is not ordinarily resident in India ; and

(ii)the contract of service of such individual is approved by the prescribed authority before the commencement of his service ;]

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Union of India - Subsection

Section 10(8B)(b) in The Income Tax Act, 1961