Foreign remuneration deduction for academics allowed when funds repatriated in convertible foreign exchange within prescribed period. A deduction is allowed in computing total income for an Indian citizen's foreign remuneration earned as a professor, teacher, or research worker from foreign educational entities, subject to the amounts being brought into India in convertible foreign exchange within six months (or such extended period as the competent authority permits). The deduction percentages varied by assessment year and the benefit requires a prescribed certificate filed with the return; the competent authority for extensions is defined as the Reserve Bank of India or an authorised foreign-exchange regulator.