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of <h1>Photographers and TV Cameramen Classified as 'Artists' for Tax Deductions u/s 80RR of the Income Tax Act.</h1> The circular addresses the interpretation of the term 'artist' under Section 80RR of the Income Tax Act, introduced by the Finance Act, 1969. Effective from April 1, 1970, this section allows resident individuals who are authors, playwrights, artists, musicians, or actors to deduct 25% of their professional income from foreign sources, provided it is received in India as foreign exchange. The circular clarifies that photographers and TV cameramen are included as 'artists' for the purposes of this deduction, thus allowing them to benefit from the same tax relief.
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