TaxTMI 
TaxTMI 
Deduction in respect of remuneration from certain foreign sources in the case of professors, teachers, etc.
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....udes 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 be 3[allowed, in co....
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.... 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 claimed in accordance with the provisions of this section.....
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....tion 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 seventy-five per cent of such remuneration, as is brought into India by, or on behalf of, the assessee in ....