https://www.taxtmi.com/acts?id=45972 A new Chapter VIA provision permits a deduction equal to fifty per cent of remuneration earned outside India by an Indian citizen for services rendered abroad as a professor, teacher, or research worker to a foreign university, educational institution, or notified body, in computing total income. The deduction is subject to chapter computation rules and is barred for remuneration attributable to any period after continuous service outside India exceeds thirty-six months. The provision is effective from the first day of April, 1966, and applies where the foreign payer is an entity notified in the Official Gazette. en-us Mon, 09 Dec 2024 21:52:18 +0530 Mon, 09 Dec 2024 21:52:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=45972 A new Chapter VIA provision permits a deduction equal to fifty per cent of remuneration earned outside India by an Indian citizen for services rendered abroad as a professor, teacher, or research worker to a foreign university, educational institution, or notified body, in computing total income. The deduction is subject to chapter computation rules and is barred for remuneration attributable to any period after continuous service outside India exceeds thirty-six months. The provision is effective from the first day of April, 1966, and applies where the foreign payer is an entity notified in the Official Gazette. Act-Rules F. Acts / Amendment Acts Mon, 09 Dec 2024 21:52:18 +0530 https://www.taxtmi.com/acts?id=45972