Cricketer Eligible for Tax Deduction u/s 80RR for Income from Professional Activities.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Deduction u/s 80RR - Income derived from profession as a 'sportsman' - The entire role of the assessee and the activity performed by him for which he was remunerated, have a direct and proximate link with the game of cricket. Assessee is eligible to claim deduction u/s 80RR as the impugned income has been derived by the assessee in the exercise of his profession as a 'sportsman'. - AT....