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<h1>Deduction for foreign-earned remuneration increased where funds are brought into India under foreign exchange rules; higher deduction available.</h1> Section 80R is amended to allow, for computing an individual's total income, a deduction equal to the higher of fifty per cent of the remuneration or an enhanced deduction where the remuneration is brought into India in accordance with the Foreign Exchange Regulation Act, 1973, and the proviso to the section is omitted; effective 1 April 1991.