3. Prior to
its omission, sub-clause (viia), as inserted
by the Taxation Laws (Amendment) Act, 1970, w.e.f. 1-4-1971
and later on amended by the Direct Taxes (Amendment) Act, 1974, w.r.e.f. 1-4-1973, Finance Act, 1979, w.e.f.
1-6-1979, Finance Act, 1988, w.e.f. 1-4-1988, Finance
Act, 1992, w.e.f. 1-6-1992 and Finance Act, 1993, w.e.f. 1-4-1993, read as under :
‘(viia) where such individual renders services
as a technician in the employment of the Government or of a local authority or of
any corporation set up under any special law or of any such institution or body
established in India for carrying on scientific research as is approved for the
purposes of this sub-clause by the prescribed authority or in any business carried
on in India and the individual was not resident in India in any of the four financial
years immediately preceding the financial year in which he arrived in India,
the
remuneration for such services due to or received by him, which is chargeable under
the head “Salaries”, to the extent mentioned below, namely :—
(I) where such services commence from a date after
the 31st day of March, 1971 but before the 1st day of April, 1988,—
(A) such remuneration due to or received by him during
the period of twenty-four months commencing from the date of his arrival in India,
in so far as such remuneration does not exceed an amount calculated at the rate
of four thousand rupees per month, and where the tax on the excess, if any, of such
remuneration for the period aforesaid over the amount so calculated is paid to the
Central Government by the employer [which tax, in the case of an employer, being
a company, may be paid notwithstanding anything contained in section 200 of the
Companies Act, 1956 (1 of 1956)], also the tax so paid by the employer ; and
(B) where he continues, with the approval of the Central
Government obtained before the 1st day of October of the relevant assessment year,
to remain in employment in India after the expiry of the period of twenty-four months
aforesaid and the tax on his income chargeable under the head “Salaries” is paid
to the Central Government by the employer [which tax, in the case of an employer,
being a company, may be paid notwithstanding anything contained in section 200 of
the Companies Act, 1956 (1 of 1956)], the tax so paid by the employer for a period
not exceeding twenty-four months next following the expiry of the first-mentioned
twenty-four months ;
(II) where such services commence from a date after
the 31st day of March, 1988 but before the 1st day of April, 1993, and tax on his
income chargeable under the head “Salaries” is paid to the Central Government by
the employer [which tax, in the case of an employer, being a company, may be paid
notwithstanding anything contained in section 200 of the Companies Act, 1956 (1
of 1956)], the tax so paid by the employer for a period not exceeding forty-eight
months commencing from the date of his arrival in India :
Provided
that the Central Government may, if it considers it necessary or expedient in
the public interest so to do, waive the condition relating to non-residence in India
as specified in this sub-clause in the case of any individual who is employed in
India for designing, erection or commissioning of machinery or plant or supervising
activities connected with such designing, erection or commissioning.
Explanation.—For the purposes of this sub-clause, “technician” means a
person having specialised knowledge and experience in—
(i) constructional or manufacturing operations,
or in mining or in the generation of electricity or any other form of power, or
(ii) agriculture, animal husbandry,
dairy farming, deep sea fishing or ship building, or
(iii) such other field as the
Central Government may, having regard to the availability of Indians having specialised knowledge and experience therein, the needs of the
country and other relevant circumstances, by notification in the Official Gazette,
specify,
who is employed in
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