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Income Tax Exemption under Section 10(6)(viii) of Income Tax Act, 1961

Eligible Assessee

An individual being non-resident and not a citizen of India

Nature of Income

salaries for services rendered on a foreign ship

 

Amount Exempt

Entire amount

 

Conditions laid down for Tax Exemption
The total stay of such person should not in aggregate exceed ninety days in such previous year

 

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