Income-tax Act, 1961
Section - 80R - Deduction in respect of remuneration from certain foreign sources in the case of professors, teachers, etc
Deduction in respect of remuneration from certain foreign sources in the case of professors, teachers, etc.80R. Where the gross total income of an individual who is a citizen of India includes any remuneration received by him outside India from any University or other educational institution established outside India or any other association or body established outside India, for any service rendered by him during his stay outside India in his capacity as a professor, teacher or research worker in such University, institution, association or body, there shall be allowed, in computing the total income of the individual, a deduction from such remuneration of an amount equal to-
| (i) | - | sixty per cent of such remuneration for an assessment year beginning on the 1st day of April, 2001; |
| (ii) | - | forty-five per cent of such remuneration for an assessment year beginning on the 1st day of April, 2002; |
| (iii) | - | thirty per cent of such remuneration for an assessment year beginning on the 1st day of April, 2003; |
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