Deduction for foreign-source professional income: freelance journalists treated as authors may qualify for tax concession, but employee journalists are excluded. A twenty-five percent deduction is allowed for foreign-source income received in India by resident individuals in specified creative professions; occasional freelance journalists who are not employees and are paid by foreign principals solely for stories used may qualify as authors for this deduction, whereas journalists employed by overseas principals do not qualify. Determination of entitlement where retainers and per-piece payments coexist requires examination of all relevant facts, including terms of engagement and manner of payment.
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.
Deduction for foreign-source professional income: freelance journalists treated as authors may qualify for tax concession, but employee journalists are excluded.
A twenty-five percent deduction is allowed for foreign-source income received in India by resident individuals in specified creative professions; occasional freelance journalists who are not employees and are paid by foreign principals solely for stories used may qualify as authors for this deduction, whereas journalists employed by overseas principals do not qualify. Determination of entitlement where retainers and per-piece payments coexist requires examination of all relevant facts, including terms of engagement and manner of payment.
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