https://www.taxtmi.com/circulars?id=10203 A twenty-five percent deduction is allowed for foreign-source income received in India by resident individuals in specified creative professions; occasional freelance journalists who are not employees and are paid by foreign principals solely for stories used may qualify as authors for this deduction, whereas journalists employed by overseas principals do not qualify. Determination of entitlement where retainers and per-piece payments coexist requires examination of all relevant facts, including terms of engagement and manner of payment. en-us Sat, 15 Jun 1974 00:00:00 +0530 Sat, 11 Jun 2011 13:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=10203 A twenty-five percent deduction is allowed for foreign-source income received in India by resident individuals in specified creative professions; occasional freelance journalists who are not employees and are paid by foreign principals solely for stories used may qualify as authors for this deduction, whereas journalists employed by overseas principals do not qualify. Determination of entitlement where retainers and per-piece payments coexist requires examination of all relevant facts, including terms of engagement and manner of payment. Circulars Income Tax Sat, 15 Jun 1974 00:00:00 +0530 https://www.taxtmi.com/circulars?id=10203