Page 215 - DMGT515_PERSONAL_FINANCIAL_PLANNING

Personal Financial Planning

Notes 10(18) Pension including family
pension of recipients of
notified gallantry awards
Exemptions to Non-citizens only
10(6)(i)(a) and (b) (i) passage money from
employer for the employee
and his family for home leave
outside India
(ii) Passage money for the
employee and his family to
'Home country' after
retirement/termination of
service in India.
10(6)(ii) Remuneration of members of
diplomatic missions in India
and their staff, provided the
members of staff are not
engaged in any business or
profession or another
employment in India.
10(6)(vi) Remuneration of employee of
foreign enterprise for services
rendered during his stay in
India in specified
circumstances provided the
stay does not exceed 90 days
in that previous year.
10(6)(xi) Remuneration of foreign
Government employee on
training in certain
establishments in India.
Exemptions to Non-residents only
Refer Chapter VII (Para 7.1.1)
Chapter VIII (Para 8.4)
Chapter IX
Chapter X (Para 10.4)
Exemptions to Non-resident Indians (NRIs) only
Refer Chapter XI
Exemptions to funds, institutions, etc.
10(14A) Public Financial Institution
from exchange risk premium
received from person
borrowing in foreign currency
if the amount of such
premium is credited to a fund
specified in section 10(23E)
10(15)(iii) Central Bank of Ceylon from
interest on securities
10(15)(v) Securities held by Welfare
Commissioners Bhopal Gas
Victims, Bhopal from Interest
on securities held in Reserve
Bank's SGL Account No.
SL/DH-048
Contd...

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