Income-tax Act, 1961
Section - 80RR - Deduction in respect of professional income from foreign sources in certain cases
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
24 October 2026
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