Deduction for foreign remuneration is limited to specified fields including actuaries, banking, insurance and journalism. Rule 11C specifies the fields qualifying for deduction in respect of remuneration received from foreign employers or Indian concerns under section 80RRA. The prescribed fields for the purposes of clause (vi) of Explanation 2 to section 80RRA are the profession of actuaries, banking, insurance and journalism. The rule functions as a classification provision within the deduction framework under the income-tax rules.