Infotech companies need not lose sleep over tax holidays under Section 10A of the Income-tax Act even if they do a major part of their onsite work abroad. Says B.M. Singh, DGIT (international taxation): "We are only trying to see whether employees sent abroad by undertakings in India on work are charged to their foreign parent or subsidiary at arm's length price (price between unrelated parties); not whether such undertakings are eligible for 10A exemption or not."