Section 80R:
Deduction in respect of remuneration from certain foreign sources in the case of professors, teachers, etc.
Where the gross total income of an individual who is a citizen of India
includes any remuneration received by him outside India from any University or other educational
institution established outside India or 1
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 shall be 2
allowed, in computing the total
income of the individual, 3
a deduction from such remuneration of an amount equal to—
(i) sixty per cent. of such remuneration for an assessment year beginning on the 1st day of April,
2001;
(ii) forty-five per cent. of such remuneration for an assessment year beginning on the 1st day of
April, 2002;
(iii) thirty per cent. of such remuneration for an assessment year beginning on the 1st day of
April, 2003;
(iv) fifteen per cent. of such remuneration for an assessment year beginning on the 1st day of
April, 2004,
as is brought into India by, or on behalf of, the assessee in convertible foreign exchange within a period of
six months from the end of the previous year or within such further period as the competent authority may 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:
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 in accordance with the provisions of this section.
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Explanation.—For the purposes of this section, the expression “competent authority” means the
Reserve Bank of India or such other authority as is authorised under any law for the time being in force
for regulating payments and dealings in foreign exchange.
Notes:
1. Subs. by Act 11 of 1983, s. 31, for “such other association or body established outside India as may be notified in this
behalf by the Central Government in the Official Gazette” (w.e.f. 1-4-1984).
2. Subs. by Act 12 of 1990, s. 27, for “allowed a deduction from such remuneration of an amount equal to fifty per cent.
thereof, in computing the total income of the individual” (w.e.f. 1-4-1991).
3. Subs. by Act 10 of 2000, s. 42, for certain words (w.e.f. 1-4-2001).
4. The proviso omitted by Act 12 of 1990, s. 27 (w.e.f. 1-4-1991).
5. Ins. by Act 27 of 1999, s. 54 ( w.e.f. 1-6-1999).