Clarification regarding scope and application of the provisions of section 80RR of the income-tax Act, 1961

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..... an author, playwright, artiste, musician, actor or sportsman (including an athlete) who derives income in exercise of his profession from the Government of a foreign State or any person not resident in India shall be entitled to a deduction from his income of (i) 50% of such income, or (ii) 75% of such income as is brought into India in accordance with the Foreign Exchange Regulation Act, 1973, a .....

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