Which out of the following incomes is exempt u/s 10(6) of the Income Tax Act, 1961 in the hands of an individual who is not a citizen of India : (i) Salary received by a Non-Resident non-citizen of India as a crew member

CS Executive · Tax Laws · PYQS · June 2022
Which out of the following incomes is exempt u/s 10(6) of the Income Tax Act, 1961 in the hands of an individual who is not a citizen of India : (i) Salary received by a Non-Resident non-citizen of India as a crew member of foreign ship (ii) Remuneration received by foreign government employee from foreign government for specified training in India (iii) Remuneration of foreign diplomats and employee of a foreign enterprise for services rendered in India
(A) (i) & (ii)
(B) (i) & (iii)
(C) (ii) & (iii)
(D) (i), (ii) & (iii)

Answer & Explanation:

Correct Answer: Option (D)

Official answer key: (D).

Topics: Income Tax Act, 1961

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