Income-tax Act, 1961

Deduction in respect of professional income from foreign sources in certain cases.

80RR. Where the gross total income of an individual resident in India, being an author, playwright, artist, musician, actor or sportsman (including an athlete), includes any income derived by him in the exercise of his profession from the Government of a foreign State or any person not resident in India, there shall be allowed, in computing the total income of the individual, a deduction from such income of an amount equal to-

(i)	-	sixty per cent of such income for an assessment year beginning on the 1st day of April, 2001;
(ii)	-	forty-five per cent of such income for an assessment year beginning on the 1st day of April, 2002;
(iii)	-	thirty per cent of such income for an assessment year beginning on the 1st day of April, 2003;
(iv)	-	fifteen per cent of suc .... To read the full section download the app from Google Play store Latest Job Openings View all Featured 13 April 2026 GST CONSULTANCY Abhishek G Agrawal & Co. Korba CA Final View Details Featured ARTICLESHIP 19 March 2026 Article Assistant Gupta Sachdeva & Co. Chartered Accountants New Delhi CA Final View Details Featured 28 March 2026 Accountant Ashok Amol & Associates New Delhi B.Com View Details Featured 29 April 2026 Manager- Finance and Compliance Naveen Fintech Pvt Ltd Kolkata CA Inter View Details Featured 28 March 2026 CA Final Ashok Amol & Associates New Delhi CA Final View Details Featured 14 April 2026 GST CONSULTANT Abhishek G Agrawal & Co. Korba CA Final View Details Share  Facebook  Twitter  Linkedin  Reddit  Email  Whatsapp  Gmail  Pocket  Print  Pinterest  PDF  Translate Whatsapp Groups GST Income Tax CA Final CA Inter CAclubindia Login at CAclubindia CAclubindia India's largest network for finance professionals User Name Password Remember Me Forgot Password ? Alternatively, you can log in using: Login with Google Don't have an account? Register Now click here to register