Section - 10(6D) (of Income Tax Act, 1961), Income-tax Act.

Section - 10(6D) (of Income Tax Act, 1961), Income-tax Act.

Income Tax

Incomes not included in total income.

Any income arising to a non-resident, not being a company, or a foreign company, by way of royalty from, or fees for technical services rendered in or outside India to, the National Technical Research Organisation;