deduction under section 80HHB or section 80HHC or section 80HHD or section 80HHE or section 80-O or section 80R or section 80RR or section ... deduction under section 80HHB or section 80HHC or section 80HHD or section 80HHE or section 80-O or section 80R or section 80RR or section
Section 80RR in The Income Tax Act, 1961
80RR. [ Deduction in respect of professional income from foreign sources in certain cases. [Inserted ... Section 11 (w.e.f. 1.4.1970).]
- Where the gross total income of an individual resident in India, being an author, playwright, artist, ][musician, actor] [ Substituted
Section 55 in Finance Act, 1999
55. Amendment of section 80RR.
- In section 80RR of the Income-tax Act, with effect from ... following Explanation shall be inserted, namely :- Explanation. - For the purposes of this section, the expression "competent authority" means the Reserve Bank of India or such
along with the return of income under sub-section (4) of section 80QQB, sections 80R, 80RR and 80RRA, and sub-section (3) of section 80RRB ... section 80RRB.
(1) The certificate referred to in sub-section (4) of section 80QQB, sub-section (3) of section 80RRB, sections 80R, 80RR and 80RRA
admissibility of relief under Section 80HHC , under Section 80-O , under Section 80J etc., requires the filing of report of certificate, wherein the quantum ... deduction of income-tax under Section 80-O . The learned DR, thus, argued that relief under Section 80RR would be available to the assessee
that the appellant is not an actor within the meaning of Section 80RR of the IT Act and hence not entitled to deduction claimed under ... Section 80RR of Rs. 6,87,198 by the appellant and learned CIT(A) erred in confirming the same.
2. The learned ITO has erred
assessing officer framed the assessment under section 143(3) and allowed the deduction under section 80RR amounting to Rs. 45,109 claimed by the assessee ... which is a requisite condition for allowance of deduction under. Section 80RRA . Under section 80RR , professional income can be derived by exercising profession in India
issue, i.e., denial of deduction by the Revenue authorities under Section 80RR of the IT Act in respect of income ... Section 80HH , etc., the mandatory requirement is that the income should be derived from an industrial undertaking. On the other hand, under Section 80RR
dress designer, is entitled to a deduction under Section 80RR of the
Income Tax Act, 1961. The appeals by the Revenue under Section
260A ... appeal under Section 260A .
3. Counsel appearing on behalf of the Revenue submitted
that (i) The expression "artist" in Section 80RR must
dress designer, is entitled to a deduction under Section 80RR of the
Income Tax Act, 1961. The appeals by the Revenue under Section
260A ... appeal under Section 260A .
3. Counsel appearing on behalf of the Revenue submitted
that (i) The expression "artist" in Section 80RR must
