The following conditions must be satisfied in order to get the benefit of exemption:

1. The employee should render services as a technician, i.e., the employee should have specialised knowledge and experience of either, construction or manufacturing operations, or in mining or in the generation of electricity or any other form of power or agriculture, animal husbandry, dairy farming, deep sea fishing or ship building, grading and evaluation of diamonds for diamond export or import trade, cookery and information technoloty including computer architecture systems, platforms and associated technology, software development process and tools or electrical engineer employed for the purpose of providing pager and cellular networks or any field which is notified by the Central Government.
2. Employment should commence in India after March 31, 1993.
3. The technicial should render service in the employment of the Government or of a local authority or of any statutory corporation, of any institution or body established in India for carrying on approved scientific research or in any business carried on in India.
4. The individual should not be a resident in India according to the conditions laid down by section 6(1) in any of the 4 financial years immediately preceeding the financial year in which he arrived in India.

Amount of exemption

The tax on salary of the technician paid by the employer to the central government is not chargeable to tax as perqisite. Such exemption is available for a period not exceeding 48 months commencing from the date of his/ her arrival in India. Only the tax on salary in the capacity of technician is exempt.