Whether benefit of section 80-O would be available if technical and professional services, though rendered outside India, are used by Foreign Government or enterprise in India

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..... rise in India Circular : No. 700, dated 23-3-1995. Section 80-O of the Income-tax Act, 1961, provides for a deduction of 50% from the income of an Indian resident by way of royalty, commission, fees or any similar payment from a Foreign Government or enterprise : ( a ) in consideration for the use outside India of any patent, invention, model, design, secret formula or process, etc.; or .....

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..... s the technical and professional services are rendered from India and are received by a Foreign Government or enterprise outside India, deduction under section 80-O would be available to the person rendering the services even if the foreign recipient of the services utilises the benefit of such services in India. - Circular - Trade Notice - Public Notice - Instructions - Office orders Tax .....

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