https://www.taxtmi.com/acts?id=50415 Deduction under the historical provisions is allowed only for income received in convertible foreign exchange in India, or received or converted into convertible foreign exchange outside India and brought into India by or on behalf of the assessee in accordance with the law for regulating payments and dealings in foreign exchange; income used abroad with regulatory permission is deemed brought into India on the date such permission is granted. en-us Mon, 24 Mar 2025 17:58:53 +0530 Mon, 24 Mar 2025 17:58:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=50415 Deduction under the historical provisions is allowed only for income received in convertible foreign exchange in India, or received or converted into convertible foreign exchange outside India and brought into India by or on behalf of the assessee in accordance with the law for regulating payments and dealings in foreign exchange; income used abroad with regulatory permission is deemed brought into India on the date such permission is granted. Act-Rules F. Acts / Amendment Acts Mon, 24 Mar 2025 17:58:53 +0530 https://www.taxtmi.com/acts?id=50415