Deduction for foreign royalties and technical services: Board-approved agreements permit full deduction, with audit conditions for non corporates. Full deduction is allowed for royalties, commissions, fees or similar payments from a foreign State or foreign enterprise for use outside India, or for technical services rendered outside India, where such receipts arise under an agreement approved by the Board; applications for approval must be filed before the first October of the relevant assessment year and prior Central Government approvals and pending applications are transitioned to the Board. Non corporate claimants must furnish a prescribed audit report with their return.