The exemption under Section 10(6)(vii)(b) of the Income Tax Act, 1961, is available for a total period of 365 days, irrespective of whether the stay in India is continuous or not.

( 1 ) THIS is a reference under Section 236 (1) of the I. T. Act, 1961. The respondent is not appearing. Since the question involved is a matter of first impression, we requested Mr. R. N. Bajoria to appear before us as amicus curiae to assist the court. At the outset we express our gratitude to Mr. Bajoria and his learned junior, Mr. Samir Chakraborty, for the assistance they have given to this court in interpreting the relevant provisions of the Act.

( 2 ) THE assessee is a technician employed by M/s. Breco Ropeways Ltd. who are represented in India by M/s. Gillanders Arbuthnot and Co. Ltd.

( 3 ) THE assessee came to India on August 22, 1961, as a technician within the meaning of Section 10 (6) (vii) (b) of the Act.

( 4 ) IT is convenient at this stage to set out the entire provisions of Section 10 (6) (vii) in order that we may properly appreciate the views taken by the respective tax authorities. Section 10 (6) (vii) runs thus:"incomes not included in total income.--In computing the total income of a previous year of any person, any income falling within any of the following clauses shall not be included- -. . . . . . (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 he 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 recived 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 (1 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 for the period of three hundred and sixty-five days in all commencing from the date of his arrival in India. . . "

( 5 ) THE ITO interpreted Section (6) (vii) (b) to mean that the assessee's remuneration was exempt from tax for a period of 365 days from the date of his arrival in India. During the previous year relevant to the assessment year 1963-64, the assessee was in India from March 8, 1963, to March 31, 1964. Since this period fell outside the period of 365 days, the ITO taxed the salary income earned in India for these 24 days without giving him the benefit as asked for under Section 10 (6) (vii) (b ). Similarly, the ITO denied exemption to the assessee for the assessment years 1964-65 and 1965-66.

( 6 ) BEFORE the AAC, it was contended that the assessee was entitled to exemption from income-tax for a total period of 365 days, in all, from the date of his arrival and that it was not necessary that his stay for 365 days shou