Section 80-O deduction available when technical services are rendered from India and received abroad, even if used in India. Where technical or professional services are rendered from India and received by a foreign government or enterprise outside India, and the income is in convertible foreign exchange, the deduction under section 80-O is available to the Indian provider even if the foreign recipient utilises those services in India; services rendered or agreed to be rendered outside India include services rendered from India but exclude services rendered in India.