Clarification on Section 80RR: Photographers, TV Cameramen, Scriptwriters, and Directors Qualify for Tax Deduction, but Producers Do Not.

Circular No. 675, dated January 3, 1994, clarifies the scope and application of section 80RR of the Income-tax Act, 1961. This section allows certain professionals, such as authors, playwrights, artists, musicians, actors, and sportsmen, who earn income from foreign sources, to claim a deduction of either 50% of their income or 75% of the income brought into India under the Foreign Exchange Regulation Act, 1973. The circular specifies that photographers, TV cameramen, scriptwriters, and directors qualify for this deduction as artists or playwrights, but producers do not qualify under section 80RR.

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