JUDGMENT - A.Y. SAKHARE, J.:-By this reference at the instance of the Revenue, made under section 256(1) of the Income Tax Act, 1961 (for short "the Act"), the Income-tax Appellate Tribunal, Bombay Bench 'E', Bombay has referred the following question of law to this Court for opinion : "Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal has rightly held that the assessee entitled to the separate exemption in respect of passage money under section 10(6)(i)(a), and the same was not subject to the ceiling fixed by section 10(6)(viia)(A) of the Income-tax Act, 1961?" 2. In the assessment year 1973-74, the assessee Mr. Kuipers Tiesto, a foreign technician was in the'enrployment of M/s. Century Enka Ltd., Bombay. He filed return of his income at Rs. 1,26,310/-. He revised his return and declared his total income as Rs. 84.720A. The assessee has claimed exemption of Rs.28,030/- under section 10(6)(i)(a) of the Act on account of passage money paid to him by his employer for proceeding on home leave out of India along with his wife and children.The asessee has also claimed exemption of his salary of Rs.48,000/- under section 10(6)(viia)(A) of the Act. The Income-tax Officer granted exemptions under both the heads by treating them as separate exemptions available to the assessee. The Commissioner of Income-tax, Bombs' City XI, Bombay issued notice to the assessee for reopening the assessment under section 263(1) of the Act. As per the Commissioner, the assessee was not entitled for exemption of passage money under section 10(6)(i)(a) in addition to the exemption under section 10(6)(viia)(A) of the Act. After hearing the assessee the Commissioner negatived the assessee's claim that provisions of section 10(6)(i)(a) and section 10(6)(viia)(A) were distinct, unconnected and mutually exclusive. In second appeal, the Income-tax Appellate Tribunal, Bombay Bench 'E', held that the assessee was entitled to a separate exemption in respect of passage money under section 10(6)(i)(a) of the Act Accordingly, the income-tax Appellate Tribunal set aside the order of the Commissioner and restored the order of the Income-tax Officer. 3. The Revenue applied for reference under section 256(1) of the Act. By order dated 25-4-1980, Income Tax Appellate Tribunal, Bombay Bench 'E' has referred the aforesaid question for opinion of this Court. 4. 3. The Revenue applied for reference under section 256(1) of the Act. By order dated 25-4-1980, Income Tax Appellate Tribunal, Bombay Bench 'E' has referred the aforesaid question for opinion of this Court. 4. The question which calls for the consideration is whether the assessee was entitled to separate exemption in respect-of passage money under section 10(6)(i)(a) of the Act and as to whether the said exemption was subject to the ceiling fixed by section 10(6)(viia)(A) of the Act. 5. As per section 10 of the Act in computing total income of a previous year of any person, the income falling within the Clauses mentioned under section 10 cannot be included, in the total income. Clause (5) of section 10 provides for exemption to the assessee, a citizen of India. The assessee can claim exemption for travel concession or assistance received by him from his employer or former employer for himself, his spouse and children in connection with his proceeding on leave to his home-district in India during his employment or to proceeding to his home district after retirement or after termination of service. Clause 5(ii) of section 10 of the Act also exempts travel concession or assistance received by or due to the assessee from his employer for himself and his family, in connection with his proceeding on leave to any place in India or proceeding to any place in India after retirement or after termination of his service. The proviso of this Clause fixes outer limit to which the assessee is entitled. Clause (6) of section 10 provides for exemption to an individual who is not a citizen of India. As per this provision, the passage money received by or the value of any free or concessional passage received by or due to the assessee form his employer for himself, his spouse and children in connection with his proceeding on home leave out of India or proceeding to his home country out of India after retirement or termination of service is exempted. The exemption is also made available to remuneration received by individual as ambassador, high Commissioner, envoy, minister, etc. The exemption is also made available to remuneration received by individual as ambassador, high Commissioner, envoy, minister, etc. As per sub-clause (viia) of Clause (6) of section 10, if any individual in service as technician in the employment of the Government or local authority or of any corporation set up under special law or any such institution or body established in India, the remuneration of such services due to him or received by him are exempted subject to condition and ceiling limit of Rs. 4,000/- per month. 6. For the convenience, Clauses (5) and (6) of section 10 are reproduced below: "(5) subject to such conditions as the Central Government may prescribe, in the case of an individual being a citizen of India, - (i) in relation to any assessment year not being an assessment year commencing after the 1st day of April, 1970, revalue of any travel concession or assistance received by or due to such individual, - (a) from his employer for himself, his spouse and children, in connection with his proceeding on leave to his home-district in India; (b) from his employer or former employer for himself, his spouse and children, in connection with his proceeding to his home-district in India after retirement from service or after the termination of his service: (ii) in relation to any other assessment year the value of any travel concession or assistance received by or due to such individual,- (a) from his employer for himself and his family, in connection with his proceeding, on leave to any place in India; (b) from his employer or former employer for himself and his family, in connection with his proceeding to any place in India after retirement from service or after the termination of his service. Provided that the amount exempted under item (a) or item (b) of this sub-clause shall not, except in such cases and under such circumstances as may be prescribed having regard to the Central Government, exceed the value of the travel concession or assistance which would have been received but or due to the individual in connection with his proceeding to his home-district in India on leave or, as the case may be, after retirement from service or after the termination of his service; Explanation.-For the purposes of this sub-clause, "family", in relation to an individual, means - (i) the spouse and children of the individual; and (ii) the parents, brothers and sisters of the individual or any of them, wholly or mainly dependent on the individual; (6) In the case of an individual who is not a citizen of India, - (i) subject to such conditions as the Central Government may prescribe, passage moneys or the value of any free or concessional passage received by or due to such individual - (a) from his employer for himself, his spouse and children, in connection with his proceeding on home leave out of India; (b) from his employer or former employer for himself, his spouse and children, in connection with his proceeding to his home country out of India after retirement from service in India or after the termination of such service; (ii) the remuneration received by him as ambassador, high Commissioner, envoy, minister, charge d' affaires. Commissioner, Counsellor or the Secretary, Adviser or attache of an embassy, high commission, legation or commission of foreign State, for service in such capacity; (iii) the remuneration received by him as a consul de carrier, whether called a consul-general, consul, vice-consul, consular agent, pro-consul or by any other name, of a foreign State for service in such capacity; iv) the remuneration received by him as a trade Commissioner or other official representative in India of the Government of a foreign State (not holding office as such in an honorary capacity), if the remuneration of the corresponding officials, if any, of the Government resident for similar purpose in the country concerned enjoys a similar exemption in that country; (v) the remuneration received by him as a member of the staff of any of the official referred to in Clause (ii), Clause (iii) or Clause (iv),i f the member -- (a) is a subject of the country represented; (b) is not engaged in any business or profession or employment in India otherwise than as a member of such staff: and further, where the individual is a member of the staff of any official referred to in Clause (iv), if the country represented has made corresponding provisions for similar exemptions in the case of members of the staff of the corresponding officials of the Government. (iv) the remuneration received by him as an employee of a foreign enterprise for services rendered by him during his stay in India, provided the following conditions are fulfilled - (a) the foreign enterprise is not engaged in any trade or business in India: (b) his stay in India does not exceed in the aggregate a period of ninety days in such previous year, and (c) such remuneration is not liable to be deducted from the income of the employer chargeable under this Act; (vi-a) the remuneration received by him as an employee of, or a consultant to, an institution or association or a body established or formed outside India solely for philanthropic purposes, for services rendered by him in India in connection with such purposes; provided that such institution association or body and the purposes for which his services are rendered in India are approved by the Central Government; (vii) the remuneration due to or received by him chargeable under the head "salaries" for services rendered as a technician in the employment (commencing from a date before the 1st day of April, 1971) of the Government or of a local authority or of any corporation set up under any special law or in any business carried on in India, if he was not resident in any of the four financial years immediately preceding the financial year in which the arrived in India to the extent mentioned below:--- (a) where his contract of service is approved by the Central Government before the commencement of his service or within one year of such commencement, - (i) In the case of a technician who has special knowledge and experience in industrial or business management techniques, such remuneration due to or received by him during the period of six months commencing from the date of his arrival in India; (ii) In the case of any other technician, such remuneration due to or received by him during the thirty-six months commencing from the date of his arrival in India, and where any such person continues with the approval of the Central Government obtained before the 1st day of October of the relevant assessment year to remain in employment in India after the expiry of the thirty-six months aforesaid and the tax on his income chargeable under the head "Salaries' is paid by the employer to the Central Government which tax in the case of an employer being a company may be paid notwithstanding anything contained in section 200 of the Companies Act, 1956 (I of 1956), the tax so paid by the employer for a period not exceeding sixty months following the expiry of the thirty-six months aforesaid; (b) in any other case, not being the case of a technician who has special knowledge and experience in industrial or business management techniques, such remuneration due to or received by him or the period of three hundred and sixty-five days in all commencing from the date of his arrival in India; Explanation.---For the purposes of this sub-clause, technician' means a person having specialised knowledge and experience in, --- (i) constructional or manufacturing operations, or in mining or in the generation or distribution of electricity or any other form of power, or (ii) Industrial or business management techniques, who is employed in India in a capacity in which such specialised knowledge and experience are actually utilised, (vii-a) where such individual renders services as a technician in the employment (commencing from a date after the 31st day of March, 1971) of Government or of a local authority or of any corporation set up under any special law or of any such institution or body established in India for carrying on scientific research as is approved for the purposes of this sub-clause by the prescribed authority or in any business carried on in India and the following conditions are fulfilled, namely, that --- (1) the individual was not resident in India in any of the four financial years immediately preceding the financial year in which he arrived in India, and (2) the contract of his service in India is approved by the Central Government, the application for such approval having been made to that Government before the commencement of such service or within six months of such commencement, the remuneration for such services due to or received by him, which is chargeable under the head 'Salaries', to the extent mentioned below, namely :--- (A) Such remuneration due to or received by him during the period of twenty-four months commencing form the date of his arrival in India, in so far as such remuneration does not exceed an amount calculated at the rate of four thousand rupees per months, and where the tax on the excess, if any, of such remuneration for the period aforesaid over the amount so calculated is paid to the Central Government by the employer which tax, in the case of an employer, being a company, may be paid notwithstanding anything contained in section 200 of the Companies Act, 1956 (I to 1956), also the tax so paid by the employer; and (B) where he continues, with the approval of the Central Government obtained before the 1st day of October of the relevant assessment year, to remain in employment in India after the expiry of the period of twenty-four months aforesaid and the tax on his income chargeable under the head "Salaries' is paid to the Central Government by the employer which tax, in the case of an employer, being a company, may be paid notwithstanding anything contained in section 200 of the Companies Act, 1956 (I of 1956), the tax so paid by the employer for a period not exceeding twenty-four months next following the expiry of the first-mentioned twenty-four months : Provided that the Central Government may, if it considers it necessary or expedient in the public interest so to do, waive the condition specified in item (1) of this sub-clause in the case of any individual who is employed in India for designing,erection or commissioning of machinery or plant or supervising activities connected with such designing, erection or commissioning; Exaplanation.--- For the purposes of this sub-clause, "technician" means a person having specialised knowledge and experience in --- (i) constructional or manufacturing operations, or in mining or in the generation of electricity or any other form of power, or (ii) agriculture, animal husbandry, dairy farming, deep-sea fishing or ship building, who is employed in India in a capacity in which such specialised knowledge and experience are actually utilised; (viii) any income chargeable under the head "salaries" received by or due to any such individual being a non-resident as remuneration for services rendered in connection with his employment on a foreign ship where his total stay India does not exceed in the aggregate a period of ninety days in the previous year; (ix) any income chargeable under the head "salaries" received by or due to him during the thirty-six months commencing from the date of his arrival in India for service rendered as a professor or other teacher in a University or other educational institution, and where any such individual continues to remain in employment in India after the expiry of the thirty-six months aforesaid and the tax on his income chargeable under the head "Salaries" is paid by the University or other educational institution concerned to the Central Government, the tax so paid for a period not exceeding twenty-four months following the expiry of the thirty-six months aforesaid, provided in either case the following conditions are fulfilled, namely :--- (i) such individual was not resident in any of the four financial years immediately preceding the financial year in which he arrived in India; and (ii) his contract of service is approved by the Central Government :-- (a) on or before the 1st day of October, 1964, in the case of a professor or other teacher whose service commenced before the 1st day of April, 1964; (b) before the commencement of his service or.within one year of such commencement, in any other case; (x) any sum due to or received by him, during the twenty-four months commencing from the date of his arrival in India, for undertaking any research work in India, provided the following conditions are fulfilled, namely :-- (a) the research work is undertaken in connection with a research scheme approved in this behalf by the Central Government on or before the 1st day of October of the relevant assessment year, and (b) such some is payable or paid directly or indirectly by the Government of a foreign State or any institution or association or other body established outside India; (xi) the remuneration received by him as an employee of the Government of a foreign State during his stay in India in connection with his training in any establishment or office of, or in any undertaking owned by, -- (i) the Government; or (ii) any company in which the entire paid up share capital is held by the Central Government, or any Stale Government or Governments, or partly by the Central Government and partly by one or more State Governments; or (iii) any Company which is a subsidiary of a company referred to in item (ii); or (iv) any corporation established by or under a Central, State or Provincial Act; or (v) any society registered under the Societies Registration Act, 1860 (XIV of 1860), or under any other corresponding law for the time being in force and wholly financed by the Central Government, or any State Government or State Governments, or partly by the Central Government and partly by one or more State Governments;"(Emphasis supplied) 7. Clause (5) of section 10 grants exemption to a citizen of India in respect of travel concession or assistance received during the employment or after retirement for proceeding to his home district. Similarly, the said clause also grants exemption for travel concession or assistance received during the employment or after the employment to any place of India for proceeding on leave to any place in India. 8. A number of exemptions are available under Clause (6) of section 10 of the Act to the assessee-individual. Sub-clause (i) of Clause (6) provides for exemption of passage money or the value of free or concessional passage received from the employer. Sub-clause (ii) exempts the remuneration received by an ambassador, high commissioner, envoy, minister, etc. Sub-clause (iii) exempts the remuneration received by an individual as a consul-de-carriere. Sub-Clause (iv) exempts remuneration received by an individual as a trade commissioner or other official representative in India of the Government of a foreign State. Sub-clause (v) exempts the remuneration received as a member of the staff of any of the officials referred to in sub-clauses (ii), (iii) or (iv). Sub-clause (vi) exempts the remuneration received by a employee of a foreign enterprise for services rendered by him during his stay in India on certain conditions. Sub-clause (vi)(a) exempts the remuneration received by an employee of, or a consultant to, an institution or association or a body established or formed outside India solely for philanthropic purposes. Sub-clause (vii) exempts the remuneration due to or received under the head of Salaries for services rendered as technician in the employment of the Government or local authorities or any corporation set up under special law. Sub-clause vii{a} grants exemption to any individual who renders services as a technician in the employment of the Government or a local authority or any corporation set up under any special law or of any institution or body established in India for carrying out scientific research. Under this clause upper limit of Rs. 4,000/- per month is fixed. 9. Thus, sub-clauses (5) and (6) of section 10 provide exemption to two different classes of assessees, one being individual, who is a citizen of India and another being individual who is not a citizen of India. Present assessee is not a citizen of India and is governed by Clause (6). of section 10 of the Act. 9. Thus, sub-clauses (5) and (6) of section 10 provide exemption to two different classes of assessees, one being individual, who is a citizen of India and another being individual who is not a citizen of India. Present assessee is not a citizen of India and is governed by Clause (6). of section 10 of the Act. Clause {6) of section 10 provides or several independent/separate exemptions as stated above. Each exemption is an independent and separate exemption and all the exemptions cannot be clubbed together. Thus exemption available in respect of passage money under sub-clause (i) cannot be clubbed with sub-clause (vii-a)(A) of sub-section (6) of the Act. Both these exemptions are independent and separate exemptions available for passage moneys or for the value of any free or concessional passage and for remuneration with upper limits. The other sub-causes of Clause (6) also give clear indication that all the exemptions even though placed under Clause (6) are independent and separate exemptions and available to the individual assessee, who is not a citizen of India. 10. The assessee in the present case is not a citizen of India. He claims exemption of passage money for himself, his wife and children. The exemption claimed by the assessee is under the caption of passage money, which will fall under sub-clause (i) of Clause (6) of section 10 of the Act. This exemption is independent and separate exemption which cannot be clubbed with exemption falling under sub-clause (vii-a)(A) of Clause (6) of section 10 of the Act. Both these exemptions are available to an individual, who is not a citizen of India. Thus, in the present case, the passage money received by the assessee cannot be clubbed with the exemption Under the Clause (vii-a) (A) of Clause (6) of section 10 of the Act and cannot be made subject to the upper limits as specified therein. 11. In our judgment, the Tribunal was right in holding that the exemption under section 10(6)(i)(a) was independent exemption available to the assessee and cannot be clubbed with exemption under section 10(6)(via)(A) of the Act Thus, the Tribunal has rightly given benefit of exemption of passage money available to the assessee under section 10(6)(i)(a) of the Act. 12. In the result, the question referred to is answered in the affirmative and in favour of the assessee. 13. 12. In the result, the question referred to is answered in the affirmative and in favour of the assessee. 13. Reference to stand disposed of accordingly with no order as to costs. Reference disposed of accordingly.