# Exemptions for Non-Indian Citizens – Section 10(6)
These exemptions apply to foreign nationals in specified situations.
## 1. Officials of foreign embassies [Sec 10(6)(ii)]
Remuneration received by an official of an embassy, high commission, legation, commission, consulate or trade representation of a foreign State is exempt.
Conditions:
- India's corresponding officials in that foreign country must enjoy a similar exemption (reciprocity).
- The officials must be subjects of that country and not engaged in any other business/employment in India.
## 2. Foreign enterprise employee for services in India [Sec 10(6)(vi)]
Remuneration of a foreign national, as an employee of a foreign enterprise, for services rendered during their stay in India is exempt.
Conditions (all must be met):
- The foreign enterprise is not engaged in any business in India.
- The employee's stay in India does not exceed 90 days in the previous year.
- The remuneration is not deductible from the employer's income under the Act.
## 3. Salary on foreign ships [Sec 10(6)(viii)]
Salary of a non-citizen, non-resident for services on a foreign ship is exempt, provided their stay in India does not exceed 90 days in the previous year.
## 4. Remuneration for training [Sec 10(6)(xi)]
Remuneration of foreign government employees during training in India is exempt, if training is at an establishment/office/undertaking owned by:
- the Central or State Government,
- a Government company or statutory corporation, or
- a society wholly financed by the Central and/or State Government(s).
## Cross-regime note
Exemptions under Section 10(6) and 10(7) are available to an assessee irrespective of the tax regime (old or new) under which they pay tax.