Deduction in respect of professional income from foreign sources in certain cases
44 [Deduction in respect of professional income from foreign sources in certain cases.
45 80RR. Where the gross total income of an individual resident in India, being an author, playwright, artist, 46 [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, 47 [there shall be allowed, in computing the total income of the individual, a deduction from such income of an amount 48 [equal to seventy-five per cent of such income, as is brought into India by, or on behalf of, the assessee in convertible foreign exchange within a period of six months from the end of the previous year or where the Chief Commissioner or Commissioner is satisfied (for reasons to be recorded in writing) that the assessee is, for reasons beyond his control unable to do so within the said period of six months, within such further period as the Chief Commissioner or Commissioner may allow in this behalf :
Provided that no deduction under this section shall be allowed unless the assessee furnishes a certificate, in the prescribed form 49, along with the return of income, certifying that the deduction has been correctly claimed in accordance with the provisions of this section.]]