707/CBDT.

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Full Text of the Document

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....ign State or any person not resident in India (hereinafter referred to as "foreign sources") and such income is received in, or brought into India, by him or on his behalf in accordance with Foreign Exchange Regulation Act, 1947, a deduction is allowed of an amount equal to twenty-five percent of such income so received or brought , in the computation of his total income, vide section 80RR of the ....