Law:

Section:

Section 10(6)(vii) of the Income-tax Act, 1961 - Salary to non-citizen technician - Whether assessee, a foreigner, who was skipper of a fishing trawler in India, could not be regarded as technician falling within Explanation to section 10(6)(vii) - Held, yes FACTS The assessee was the skipper of a fishing trawler, a specialist in the field of fishing by using deep-sea going trawlers, a Japenese, whose services had been obtained by the 'B' Fisheries who had been assessed for and on behalf of the assessee for the year 1966-67. The assessee was being paid reasonably high salary with other facilities as well and it had been assumed in the proceedings before the income-tax authorities that the remuneration that he received during the entire accounting period relating to the assessment year fell for consideration of the question of the applicability of the Explanation to section 10(6)(vii). The question, however, arose whether the assessee was a technician falling within the definition of that term in the Explanation to section 10(6)(vii). If he was a technician within the Explanation it was the contention of the assessee that he would be entitled to the exemption under section 10(6)(vii)(a ). The Tribunal held that the assessee was a 'technician' as laid down in Explanation to section 10(6)(vii). On reference : HELD In order that the exemption under section 10(6)(vii )(a) may be attracted, the technician must have special knowledge and experience in 'industrial or business management techniques'. The words 'industrial or business management techniques' refer to a specialized activity of a specialized nature. 'Management techniques', qualifies both 'industrial' as well as 'business'. To give it any other meaning would unnecessarily widen the definition which from the nature of the things and the scheme of the Act, one finds it difficult to give to the expression. For instance, the first limb itself does not take in all technicians who may be helpful to the industry and who possessed specialised knowledge and experience in 'constructional or manufacturing operations, or in mining or in the generation or distribution of electricity or any other form of power' that are…

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