31 : Circular No. 31, dated 25-10-1969

SECTION 80RR l PROFESSIONAL INCOME FROM FOREIGN SOURCES IN CERTAIN CASES

609. Whether term’artist’includes photographers and TV cameramen for the purposes of deduction under the section

1. Section 80RR was inserted through the Finance Act, 1969, and will have effect from April 1, 1970.  Under this section, a resident individual, being an author, playwright, artist, musician or actor who derives income, in exercise of his profession, from foreign sources and receives such income in India and brings it into the country in foreign exchange in accordance with the Foreign Exchange Regulation Act, 1947, is entitled to deduct 25 per cent of the income so received or brought, in the computation of his total income.

2. In this connection, the Board had occasion to examine whether the term "artist" includes photographers and TV news-film cameramen.  It has been decided that photographers and TV cameramen can be regarded as artistes for the purpose of section 80RR.

Circular : No. 31 [F. No. 77/69-IT(A-I)], dated 25-10-1969.

JUDICIAL ANALYSIS

REFERRED TO - In Prem Prakash v. ITO [1992] 42 ITD 130 (Delhi - Trib.).