Give examples of five incomes in India which are exempt under section 10 in respect of non-residents.

The following are the income exempt from tax under section 10 of the Income tax Act, 1961 in the hands of non-residents: Interest on NRE A/c [Section 10(4)(ii)]: In the case of an individual, any income by way of interest on moneys standing to his credit in a Non-Resident (External) Account in any bank in India in accordance with the Foreign Exchange Management Act, 1999 ('FEMA') is exempt. Tax payable on Royalty or FTS on behalf of foreign company: Tax payable, under the terms of the agreement, on Royalty or FTS on behalf of foreign company is exempt under section 10(6A). Tax payable on certain incomes on behalf of foreign company or Non-Resident 'NR': Tax payable on certain incomes (not being salary, royalty or FTS) on behalf of foreign company or a NR is exempt u/s 10(6B). Tax payable by Indian Company on behalf of foreign Government etc.: Tax payable, on behalf of foreign Govt. or foreign enterprises by, Indian company engaged in business of operation of aircraft, on income from leasing of aircraft etc. u/s 10(6BB). Royalty or FTS received by a specified foreign company: Royalty or FTS received by specified foreign company is exempt u/s 10(6C). Lease rent paid for leasing aircraft: Leasing rent paid for leasing aircraft by an Indian company engaged in business of operation of aircraft as a consideration for acquiring an aircraft or an aircraft engine on lease from Govt. of a foreign State or a foreign enterprise under an agreement is exempt under section 10(15A) in the hands of non-resident or foreign company.