Deduction under section 80RR: scriptwriters and directors qualify as eligible artists; producers are excluded by category. Clarification interprets section 80RR to allow an individual author, playwright, artiste, musician, actor or sportsman receiving income from a foreign government or nonresident to claim a deduction of fifty percent of such income or a greater proportion where amounts are brought into India under foreign exchange law, whichever is higher. Script writers qualify as playwrights and directors qualify as artistes for this deduction; producers do not fall within the enumerated categories and are therefore ineligible.