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of <h1>Section 80-O: 50% Tax Deduction on Foreign Income for Indian Services Rendered Abroad, Even if Used in India.</h1> Section 80-O of the Income-tax Act, 1961, allows a 50% deduction on income from royalties, commissions, or fees received by Indian residents from foreign governments or enterprises for services rendered outside India. The Board clarifies that the deduction applies even if the services are used in India, provided they are rendered from India and received by the foreign entity outside India. The income must be in convertible foreign exchange. Services rendered from India qualify under this section, but services rendered within India do not.
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