Deduction for foreign earned remuneration allowed when income is remitted to India and eligibility and certification conditions satisfied. A deduction is permitted for foreign currency remuneration of an Indian citizen for services rendered outside India only for amounts remitted to India in convertible foreign exchange within six months of the end of the previous year (or any extended period allowed by the competent authority), and only if the assessee files the prescribed certificate with the return. Eligibility is limited to Central/State Government employees when service is government sponsored and to technicians whose overseas service terms are approved by the Central Government or prescribed authority.