Taxation of employees of foreign embassy

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.

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.