Deduction in respect of professional income from foreign sources in certain cases

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....usician, actor or sportsman (including an athlete)], includes any income derived by him in the exercise of his profession from the Government of a foreign State or any person not resident in India,^ 3[there shall be allowed, in computing the total income of the individual, ^4[a deduction from such income of an amount equal to- (i) sixty per cent of such income for an assessment year ....

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....his 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.]] ^6[Explanation.-For the purposes of this section, the expression "competent authority" means the Reserve Bank of India or such other authority as is authori....

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....eived or brought, in computing the total income of the individual" 4. Substituted vide Section 43 of the Finance Act, 2000 w.e.f. 01-04-2001 before it was read as,  "a deduction from such income of an amount equal to seventy-five per cent of such income, as is brought into India by, or on behalf of, the assessee in convertible foreign exchange within a period of six months....