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Case law › Notifications › 2011 › Notification No. 34/2011
Notification 16 June 2011

Notification No. 34/2011

Section 10(6C) of the Income-tax Act, 1961 - Fees for Technical Services to Foreign Companies - Notified Foreign Company - Rolls Royce Defense Services INC

What this is

Notification No. 34/2011 was published on 16 June 2011. Its subject is Section 10(6C) of the Income-tax Act, 1961 - Fees for Technical Services to Foreign Companies - Notified Foreign Company - Rolls Royce Defense Services INC.

This notifies a named person, body, fund or instrument for the purpose of a provision. Nothing in it changes the provision itself.

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.

SECTION 10(6C) OF THE INCOME-TAX ACT, 1961 - FEES FOR TECHNICAL SERVICES TO FOREIGN COMPANIES - NOTIFIED FOREIGN COMPANY - ROLLS ROYCE DEFENSE SERVICES INC.
NOTIFICATION NO. 34/2011 [F. NO. 200/71/2006-ITA.I(PT.)], DATED 16-6-2011
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 specifies that any income arising to M/s. Rolls Royce Defense Services Inc., with principal place of business at 2001, South Tibbs Avenue, Indianapolis, Indiana 46206, USA for maintenance of aero engines (IAE 3007 AIE Engines) fitted in Embraer Aircraft, by way of royalty or fees for technical services received in pursuance of the agreement vide Contract No. Air HQ/8836/RR/Eng B between M/s. Rolls Royce Defence Services Inc. and Ministry of Defence signed on the 12th December, 2005 to an extent of Rs. 35.43 crores shall not be included in computing the total income of said company under the said Act.

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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.

← Notification No. 35/2011  ·  Notification No. NC-78/2011 [S.O.1398(E)] →

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.