section 80HHB or section 80HHC or section 80HHD or section 80HHE or section 80-O or section 80R or section 80RR or section 80RRA ... section 80HHB or section 80HHC or section 80HHD or section 80HHE or section 80-O or section 80R or section 80RR or section 80RRA
Section 80RRA in The Income Tax Act, 1961
80RRA. [ Deduction in respect of remuneration received for services rendered outside India. [Substituted ... Section 19, for Section 80-RRA (w.e.f. 1.4.1978).]
(1) Where the gross total income of an individual who is a citizen of India
Section 56 in Finance Act, 1999
56. Amendment of section 80RRA.
- In section 80RRA of the Income-tax Act, with effect from
that the CIT(A) has erred in confirming the deduction Under Section 80RRA of the Income-tax Act, 1961, at 75 per cent ... judicial pronouncements delivered on the provisions like Section 80-O apply mutatis mutandis to Section 80RRA also. He further submitted that the provisions of Section
case of the petitioner is clearly covered by Section 80O and not by Section 80RRA. In order to avail the benefit under Section 80RRA there ... against implied repeal. It cannot be said that Section 80O has either impliedly repealed Section 80RRA or the former has an overriding effect
constructions made of Section 91(1) has to be accepted.
5. The relevant parts of Section 80RRA and Section 91(1) as they existed ... obvious that Section 91(1) is not to be construed in isolation but in the company of Section 80RRA since the two are parts
section deduction with foreign deduction remitted into India. Dr. Krishna, refers to section 80 to contend that notwithstanding the availability of section 80 , section 80RRA ... section. It is to be noticed at this stage that Explanation is available in section 80-O and no Explanation is seen in section 80RRA
India. Dr. Krishna, refers to Section 80-O to contend that notwithstanding the availability of Section 80-O , Section 80RRA was introduced and on this ... section. It is to be noticed at this stage that Explanation is available in Section 80-O and no Explanation is seen in Section 80RRA
crores.
7. The petitioner claimed the benefit of Section 80RRA of the Income-tax Act vide application dated February 16, 2000, "annexure ... similar to Explanation (iii) to Section 80-O shows that a person cannot get the benefit of Section 80RRA of the Act while physically remaining
Less : Deduction
under Section 80RRA = Rs. 38,725.00 Rs. 38,725.00
-------------- --------------
Rs. 82.332.00
Less: Deduction under
Section ... specific provision of the Statute. Section 90(a) can thus only supplement the relief under Section 80RRA .
12. Clause (b) of Section 90 speaks
