Income-tax Act, 1961
Section - 80RRA - Deduction in respect of remuneration received for services rendered outside India
Deduction in respect of remuneration received for services rendered outside India.80RRA. (1) Where the gross total income of an individual who is a citizen of India includes any remuneration received by him in foreign currency from any employer (being a foreign employer or an Indian concern) for any service rendered by him outside India, there shall, in accordance with and subject to the provisions of this section, 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; |
| (iv) | - | Google Play store
24 October 2026
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