Deduction for foreign professional income allowed if repatriated to India within prescribed period; phased concessions were time limited. Resident individuals in specified creative and sporting professions may claim a deduction from professional income earned from a foreign State or non-resident payors only where that income is brought into India in convertible foreign exchange within a prescribed period or an extended period allowed by the competent authority; the deduction was subject to phased concession rates for certain assessment years and is disallowed for subsequent years. A prescribed certificate must accompany the return certifying correct claim, and 'competent authority' includes the Reserve Bank of India or other authorised foreign exchange regulator.