Deduction for foreign remuneration limited for services abroad, subject to duration caps and government sponsorship or technician approval. A provision permits a deduction from an individual's income for remuneration received from a foreign employer for services rendered outside India, subject to a temporal limit beyond which no deduction is allowed for continuous service. The deduction is available only if the service of a former government employee is sponsored by the Central Government, or if the individual is a technician whose foreign contract is approved by the Central Government or prescribed authority. 'Foreign employer' and 'technician' are specifically defined, with the latter requiring actual utilisation of specialised knowledge in prescribed fields.