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    <title>Insertion of New Section 80RR</title>
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    <description>Section 80RR permits a deduction from gross total income for resident individuals (authors, playwrights, artists, musicians, actors) in respect of professional income derived from a foreign State or non-resident person that is received in, or brought into, India in accordance with the Foreign Exchange Regulation Act, 1947; the deduction equals a fixed percentage of the income so received or brought and applies when such income is included in the individual&#039;s total income.</description>
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      <description>Section 80RR permits a deduction from gross total income for resident individuals (authors, playwrights, artists, musicians, actors) in respect of professional income derived from a foreign State or non-resident person that is received in, or brought into, India in accordance with the Foreign Exchange Regulation Act, 1947; the deduction equals a fixed percentage of the income so received or brought and applies when such income is included in the individual&#039;s total income.</description>
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