Section 10(6C)
Income arising to foreign company from technical services in security projects
Quick Answer
Section 10(6C) (Income arising to foreign company from technical services in security projects) has been deleted under the Income-tax Act, 2025, effective 1st April 2026.
What changed for Section 10(6C)
Under the Income Tax Act, 1961, Section 10(6C) governs income arising to foreign company from technical services in security projects. Exempted income of foreign companies providing technical services in notified projects connected with national security.
When the Income-tax Act, 2025 takes effect on 1st April 2026, Section 10(6C) is deleted rather than renumbered. NA. Deleted.
For Section 10(6C), the practical impact is rated Low. Niche historical defense sector exemption.
Sec 10(6C)
Provision Summary
Exempted income of foreign companies providing technical services in notified projects connected with national security.
Deleted
Provision Summary
NA. Deleted.
Key Changes & Highlights
- Obsolete.
Frequently Asked Questions
What is Section 10(6C) of the Income Tax Act, 1961 about?
Section 10(6C) of the Income Tax Act, 1961 covers income arising to foreign company from technical services in security projects. Exempted income of foreign companies providing technical services in notified projects connected with national security.
What happens to Section 10(6C) in the Income-tax Act, 2025?
Section 10(6C) has been deleted under the Income-tax Act, 2025, with no successor section carrying it forward from 1st April 2026. NA. Deleted.
What is the impact of the change to Section 10(6C) under the new tax code?
The transition impact for Section 10(6C) is rated Low. Niche historical defense sector exemption.
What should I watch out for when Section 10(6C) moves to the 2025 code?
Obsolete. These points are specific to Section 10(6C) (Income arising to foreign company from technical services in security projects).
Disclaimer: This mapping of Section 10(6C) (Income arising to foreign company from technical services in security projects) under the Income-tax Act, 2025 is for educational and reference purposes only, based on publicly available drafts and circulars. As Section 10(6C) is currently marked Deleted, always confirm its treatment with a qualified Chartered Accountant before filing or making compliance decisions.
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