Remuneration received by specified diplomats and their staff [Section 10(6)(ii)]
As per section 10(6)(ii), in case of an individual who is not a citizen of India, remuneration received by him as an official (by whatever name called) of an embassy, high Commission, legation, Commission, consulate or trade representative of a foreign State, or member of the staff of any of that official is exempt from tax, if corresponding Indian official in that foreign country enjoys a similar exemption.
In my view the condition of not a citizen of India is applicable for salary received by official (by whatever name called) of an embassy, high Commission, legation, Commission, consulate or trade representative of a foreign State. For other employees working as member of the staff of any of that official is exempt from tax and for this citizenship is not any criteria.