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Deduction in respect of remuneration from certain foreign sources in the case of professors, teachers, etc.

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..... zen of India includes 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 shal .....

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..... allow in this behalf and no deduction shall 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 i .....

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..... Official Gazette by the Finance Act, 1983, w.e.f. 1-4-1984. 3. Substituted for the words allowed a deduction from such remuneration of an amount equal to fifty per cent thereof, in computing the total income of the individual : by the Finance Act, 1990, w.e.f. 1-4-1991. 4. Substituted for the portion beginning with the words a deduction from such remuneration of an amount and endin .....

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