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    <title>Clarification regarding scope and application of the provisions of section 80RR of the income-tax Act, 1961</title>
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    <description>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.</description>
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      <title>Clarification regarding scope and application of the provisions of section 80RR of the income-tax Act, 1961</title>
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      <description>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.</description>
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      <pubDate>Mon, 03 Jan 1994 00:00:00 +0530</pubDate>
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