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Sec 10(7) and Sec10(17A)

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Guest (Querist)
17 November 2008 What is the difference between section 10(7) and 10(17A)
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Bhaskaran Chackrapani Warrier

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Bhaskaran Chackrapani Warrier (Expert)
17 November 2008 10(7):-
It is
a) allowance or perquisite paid/allowed outside India
b)employer is government
c)employee should be Indian citizen
d) services should be rendered outside India

10(17A):-
It is
a) in cash or in kind
b) an award/reward instituted in public interest by c.govt/s.govt or a body approved by c.govt.

10(7) is governed by employment conditions.
10(17A)is a voluntary payment.
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