Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 59] [Section 10] [Entire Act] Union of India - Subsection Section 10(7) in The Income Tax Act, 1961 (7)any allowances or perquisites paid or allowed as such outside India by the Government to a citizen of India for rendering service outside India ;