https://www.taxtmi.com/acts?id=48618 Amendment provides a deduction equal to seventy-five per cent of income brought into India in convertible foreign exchange within six months of the previous year end, subject to possible extension by the Chief Commissioner or Commissioner where the assessee is unable to repatriate within that period for reasons beyond control. The deduction is conditional on furnishing a prescribed-form certificate with the return of income certifying the correct claim. en-us Wed, 12 Feb 2025 16:56:59 +0530 Wed, 12 Feb 2025 16:56:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=48618 Amendment provides a deduction equal to seventy-five per cent of income brought into India in convertible foreign exchange within six months of the previous year end, subject to possible extension by the Chief Commissioner or Commissioner where the assessee is unable to repatriate within that period for reasons beyond control. The deduction is conditional on furnishing a prescribed-form certificate with the return of income certifying the correct claim. Act-Rules F. Acts / Amendment Acts Wed, 12 Feb 2025 16:56:59 +0530 https://www.taxtmi.com/acts?id=48618