Co-operative technical assistance programmes [Sections 10(8) and (9)] :

Individuals who are assigned duties in India in connection with any co-operative technical assistance programmes and projects would be exempt from tax on their receipts by way of:

(a) remuneration received directly or indirectly from the Government of a foreign State for rendering such services; and

(b) any other income accruing or arising outside India (but is not deemed to accrue or arise in India) in respect of which the individual is required to pay income-tax or
other social security tax to the Government of that foreign State.

A similar exemption would be available under section 10(9) in respec t of the income of any member of the family of any such individual referred to above provided that the income:

(i) actually accrues outside India;

(ii) cannot be deemed to accrue or arise in India; and

(iii) in respect of which such member is required to pay income or social security tax to the Government of that foreign State.