Deduction u/s 80-O.

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....lar] and Circular No. 187, dated 23rd December, 1975 (F. No. 473/15/73-FTD) on the above subject. The deduction u/s 80-O is admissible only with reference to the income which is received in convertible foreign exchange outside India or having been converted into convertible foreign exchange outside India, is brought into India by or on behalf of the assessee in accordance with any law for the time....