Repatriation requirement for foreign remuneration: a majority portion must be brought into India within a specified period or extension may be allowed. The amendment provides that deduction under section 80RRA shall be equal to seventy-five per cent. of remuneration brought into India in convertible foreign exchange within six months from the end of the previous year, subject to a written extension by the Chief Commissioner or Commissioner if delay is beyond the assessee's control; and mandates a prescribed-form certificate filed with the return of income certifying correct claim of the deduction.