"20 June 1995" Archive

Foreign experts-import (baggage) Not exempt from duty

Circular No. 70/95-Custom Duty 20/06/1995

Customs & Import facilities to experts assigned to India under the various Aid Schemes viz. UN and its Specialised Agencies (Regular) Programme, UNDP, Colombo Plan, India French Programme and other Bilateral Technical Cooperation Agreements with Foreign Countries...

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Circular No. 705-Income Tax dated 20-6-1995

Circular No. 705-Income Tax 20/06/1995

Circular No. 705-Income Tax Section 80RRA of the Income-tax Act, 1961 provides, inter alia, for deduction from the gross total income, in respect of remuneration received in foreign currency by a technician for services ren­dered outside India. The deduction is at the rate of 50 per cent of the remuneration or 75 per cent of the remuner...

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