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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Convertible foreign exchange requirement restricts deduction to income received or brought into India in convertible foreign exchange.</h1> Deduction under the historical provisions is allowed only for income received in convertible foreign exchange in India, or received or converted into convertible foreign exchange outside India and brought into India by or on behalf of the assessee in accordance with the law for regulating payments and dealings in foreign exchange; income used abroad with regulatory permission is deemed brought into India on the date such permission is granted.

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