https://www.taxtmi.com/circulars?id=8978 Deduction for foreign professional income of resident authors, playwrights, musicians or actors is allowable only when repatriated in accordance with foreign exchange law and must be calculated with reference to gross total income as defined-i.e., income after allowing expenses of earning-so the deduction under section 80RR applies to net income, not gross foreign receipts. en-us Sat, 24 Apr 1976 00:00:00 +0530 Wed, 01 Jun 2011 15:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=8978 Deduction for foreign professional income of resident authors, playwrights, musicians or actors is allowable only when repatriated in accordance with foreign exchange law and must be calculated with reference to gross total income as defined-i.e., income after allowing expenses of earning-so the deduction under section 80RR applies to net income, not gross foreign receipts. Circulars Income Tax Sat, 24 Apr 1976 00:00:00 +0530 https://www.taxtmi.com/circulars?id=8978