Deduction for foreign remuneration permits partial tax relief for Indian citizens working abroad, subject to duration and approval conditions.

A provision permits deduction in computing an Indian citizen's total income for remuneration received in foreign currency for services rendered outside India, subject to a continuous-service duration limit beyond which remuneration is not deductible, and conditional eligibility requiring Central Government sponsorship for former government employees or technician status and prior approval of service terms by the Central Government or prescribed authority; definitions of foreign currency, foreign employer, and technician are provided.

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