| (a) | - | by way of salary, wages or other remuneration due to him or to any group of persons working under him, from any foreign source or by way of payment in the ordinary course of business transacted in India by such foreign source; or |
| (b) | - | by way of payment, in the course of international trade or commerce, or in the ordinary course of business transacted by him outside India; or |
| (c) | - | as an agent of a foreign source in relation to any transaction made by such foreign source with the Central Government or State Government; or |
| (d) | - | by way of a gif .... To read the full section download the app from Google Play store
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