707/CBDT.

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..... eign 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 .....

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..... n as this tax concession is available only to income derived by such individuals in the exercise of their profession. Some journalists may be paid a monthly retainer plus a separate payment for the stories used. The question whether they are employees or whether they derive such income in the exercise of their profession will have to be determined with reference to all the relevant facts of such c .....

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