List of Income Exempt from Tax – II

  • Remuneration received by a foreign national as an employee of the government of a foreign state during his stay in India for training in a government establishment or concern or a public sector undertaking.
  • In the case of a foreign company, any tax paid by a Government or an Indian concern on payment  by way of Royalty or fees for technical services under an approved agreement or agreement in accordance with the Industrial Policy.
  • Any tax paid on behalf of a non-resident or a foreign company by the Government or an India concern on any payment other than salary, royalty or technical fees under an approved agreement.
  • Any tax payable on behalf of a foreign state or a foreign enterprise in respect of the dry lease of an aircraft under an approved agreement.
  • Any income arising to specified foreign companies by way of royalty or fees for technical services received in pursuance of an agreement entered into with that Government for providing services in or outside India in respect of projects connected with the security of India.
  • Any allowances or perquisites granted by the Government of India to a citizen of India for rendering services outside India.
  • Any sum received of by an individual, who is serving in India, from a foreign government by way of remuneration in connection with any sponsored co-operative technical assistance program with government of a foreign state and income of family members of such employee accruing or arising outside India.
  • Any remuneration or fees, paid out of funds made available to an international organization under a technical assistance grant agreement between such organization and a foreign Government and any other income, which accrues outside and is not deemed to accrue or arise in India, and the same becomes taxable in the respective country.
  • Any remuneration received by a specified consultant in connection with a technical assistance programme or project in accordance with an agreement entered into by the Central Government and an agency, or the remuneration paid by the consultant to any individual.
  • The income of any member of the family of any such individual referred above (in point 7, 8 & 9) accompanying him to India, which accrues outside India, and it is not deemed to accrue or arise in India, in respect of which such member is liable to tax in the respective country.

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