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Case law › Notifications › 1999 › S.O. 294(E)
Notification 4 May 1999

S.O. 294(E)

Any income arising by way of fees to Dowty Aerospace Gloucester Ltd declared under section 10

What this is

S.O. 294(E) was published on 4 May 1999. Its subject is Any income arising by way of fees to Dowty Aerospace Gloucester Ltd declared under section 10.

This grants an exemption or a relief under a provision that allows one. Read the conditions attached: an exemption notification is construed strictly, and a condition missed is the exemption lost.

What it does

The Central Government, in exercise of the powers conferred by clause (6C) of section 10 of the Income-tax Act, 1961, declares that any income arising by way of fees to Dowty Aerospace Gloucester Ltd., a company having its registered office at Cheltenham Road, Gloucester, GL2 9HQ, U.K., for technical services such as training, technical publication, technical representations and quality assurance, received in pursuance of agreement AR/8701 dated 31 March 1995 entered into with the President of India for providing those services in or outside India relating to projects connected with the security of India, shall not be included in computing the total income of that company under the Act.

Who it reaches

The provisions it speaks to

Left, the provision of the Income-tax Act, 1961 as the instrument itself names it. Right, the section of the Income-tax Act, 2025 that the department’s own concordance maps it to — which is where the same ground is now covered.
Under the 1961 ActNow
s.10s.11, s.19

The instrument, as the Board published it

The words below are the department’s own, reproduced from its published text. Where the department’s copy carried a publisher’s notes after the instrument, those are not reproduced.

In exercise of the powers conferred by clause (6C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby declares that any income arising by way of fees to Dowty Aerospace Gloucester Ltd., a company having its registered office at Cheltanham Road, Gloucester, GL29HQ, U.K. for such technical services as training, technical publication, technical representations and quality assurance received in pursuance of the agreement AR/8701, dated 31st March, 1995, entered into by it with the President of India for providing the aforesaid services in or outside India, relating to the projects connected with the security of India, shall not be included in computing the total income of the said company under the Income-tax Act, 1961 :

Provided that income on supply of spare parts in pursuance of the said services shall not be exempted under said clause.

[Notification No. 10888/F. No. 200/17/98-ITA-I]

What to watch

Where you meet it

In the company's return of income and in the withholding of tax on fees paid under the security-related contract.

On the same provision

Other instruments in this library that name the same provision of the 1961 Act. They are not necessarily still operative, and a later one may have replaced an earlier one without saying so.

← S.O. 295(E)  ·  Notification No. 10882 →

What a notification is. A notification is made under a power the Act itself gives, and within that power it is law — unlike a circular, which only binds the department. Its reach is the reach of the enabling provision and no wider, and the date it carries decides from when it works.

Source: the Income Tax Department’s own published text — its page for this instrument.