Deduction in respect of remuneration from certain foreign sources in the case of professors, teachers, etc.

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....izen of India includes any remuneration received by him outside India from any University or other educational institution established outside India or ^2[any other association or body established outside India], for any service rendered by him during his stay outside India in his capacity as a professor, teacher or research worker in such University, institution, association or body, there shall ....

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....ity may allow in this behalf and no deduction shall be allowed in respect of the assessment year beginning on the 1st day of April, 2005 and any subsequent assessment year]] : ^5[Provided that no deduction under this section shall be allowed unless the assessee furnishes a certificate, in the prescribed form, along with the return of income, certifying that the deduction has been correctly clai....

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....nbsp;Finance Act, 1990 w.e.f. 01-04-1991 before it was read as, "allowed a deduction from such remuneration of an amount equal to fifty per cent thereof, in computing the total income of the individual :" 4. Substituted vide Section 42 of the Finance Act, 2000 w.e.f. 01-04-2001 before it was read as, "a deduction from such remuneration of an amount equal to s....