Deduction in respect of professional income from foreign sources in certain cases
38[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, 39[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, and such income is received in, or brought into, India by him or on his behalf in accordance with the Foreign Exchange Regulation Act, 1947 (7 of 1947)40, and any rules made thereunder, there shall be allowed a deduction from such income of an amount equal to twenty-five per cent of the income so received or brought, in computing the total income of the individual.]
[As amended by the Finance Act, 1989 and the Direct Tax Laws (Amendment) Act, 1989]