Section 10(6B)
Tax paid on behalf of a non-resident
Quick Answer
Section 10(6B) (Tax paid on behalf of a non-resident) has been deleted under the Direct Tax Code 2025, effective 1st April 2026.
Sec 10(6B)
Provision Summary
Exempted tax paid by the government or an Indian concern on behalf of a non-resident.
Deleted
Provision Summary
NA. Deleted.
Key Changes & Highlights
- Tax borne by the payer is now considered part of the payee's taxable income (Grossing up).
Related Sections
Frequently Asked Questions
What does Section 10(6B) of the Income Tax Act 1961 deal with?
Section 10(6B) (Tax paid on behalf of a non-resident) Exempted tax paid by the government or an Indian concern on behalf of a non-resident.
Is Section 10(6B) of the ITA 1961 still applicable under DTC 2025?
Section 10(6B) has been deleted under the Direct Tax Code 2025. NA. Deleted.
What is the status of Section 10(6B) under the new tax code?
Section 10(6B) is marked as "Deleted" with status "Deleted". Impact: Medium - Standardized international taxation principles.
What are the key changes to Section 10(6B) under DTC 2025?
Tax borne by the payer is now considered part of the payee's taxable income (Grossing up).
Disclaimer: This page is for educational and reference purposes only. Section mappings are based on publicly available drafts and circulars. Always consult a qualified Chartered Accountant before filing or making compliance decisions under the Direct Tax Code 2025.
Need professional help on Section 10(6B)?
Compare trusted providers — both offer DTC 2025-ready CA services.
*Affiliate links — we may earn a small commission at no extra cost to you. Disclosure.
Want to calculate tax on this section?