Section 34 - Amendment of section 80-O

Tax deduction eligibility expanded to include resident non company providers, professional services, and services rendered from India.

Amendment broadens Section 80-O to include residents (other than companies) and to cover 'technical or professional services'; it removes the requirement for an agreement approved by revenue officials and omits the first and second provisos while altering the third. The Explanation adds that 'services rendered or agreed to be rendered outside India' includes services rendered from India but excludes services rendered in India, thereby redefining the territorial scope of qualifying services.