Section 80R
Deduction in respect of remuneration from certain foreign sources in the case of professors, teachers, etc.
Quick Answer
Section 80R (Deduction in respect of remuneration from certain foreign sources in the case of professors, teachers, etc.) has been deleted under the Direct Tax Code 2025, effective 1st April 2026.
Sec 80R
Provision Summary
Allowed a 75% deduction of remuneration received by Indian professors/teachers working in foreign universities, if brought into India.
Deleted
Provision Summary
NA. Phased out completely. Such income is now taxed normally subject to DTAA relief.
Key Changes & Highlights
- Deleted to rationalize the tax base.
Related Sections
Frequently Asked Questions
What does Section 80R of the Income Tax Act 1961 deal with?
Section 80R (Deduction in respect of remuneration from certain foreign sources in the case of professors, teachers, etc.) Allowed a 75% deduction of remuneration received by Indian professors/teachers working in foreign universities, if brought into India.
Is Section 80R of the ITA 1961 still applicable under DTC 2025?
Section 80R has been deleted under the Direct Tax Code 2025. NA. Phased out completely. Such income is now taxed normally subject to DTAA relief.
What is the status of Section 80R under the new tax code?
Section 80R is marked as "Deleted" with status "Deleted". Impact: Medium - Historical reference for academicians.
What are the key changes to Section 80R under DTC 2025?
Deleted to rationalize the tax base.
Disclaimer: This page is for educational and reference purposes only. Section mappings are based on publicly available drafts and circulars. Always consult a qualified Chartered Accountant before filing or making compliance decisions under the Direct Tax Code 2025.
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