Deduction for foreign-remitted remuneration tied to remittance timing and required certification with return of income. The amendment fixes the deduction under section 80R at seventy-five per cent. of such remuneration brought into India in convertible foreign exchange within six months from the end of the previous year, subject to a discretionary extension by the Chief Commissioner or Commissioner where inability to remit within six months is shown for reasons beyond the assessee's control; and conditions the deduction on furnishing a prescribed-form certificate with the return of income certifying correct claim.