Whether benefit of section 80-O would be available if technical and professional services, though rendered outside India, are used by Foreign Government or enterprise in India

Whether benefit of section 80-O would be available if technical and professional services, though rendered outside India, are used by Foreign Government or enterprise in India https://www.taxtmi.com/circulars?id=4241 Where technical or professional services are rendered from India and received by a foreign government or enterprise outside India, and the income is in convertible foreign exchange, the deduction under section 80-O is available to the Indian provider even if the foreign recipient utilises those services in India; services rendered or agreed to be rendered outside India include services rendered from India but exclude services rendered in India. en-us Thu, 23 Mar 1995 00:00:00 +0530 Tue, 29 Jul 2008 17:22:00 +0530 TaxTMI RSS Generator Whether benefit of section 80-O would be available if technical and professional services, though rendered outside India, are used by Foreign Government or enterprise in India https://www.taxtmi.com/circulars?id=4241 Where technical or professional services are rendered from India and received by a foreign government or enterprise outside India, and the income is in convertible foreign exchange, the deduction under section 80-O is available to the Indian provider even if the foreign recipient utilises those services in India; services rendered or agreed to be rendered outside India include services rendered from India but exclude services rendered in India. Circulars Income Tax Thu, 23 Mar 1995 00:00:00 +0530 https://www.taxtmi.com/circulars?id=4241