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of <h1>Section 80RRA: 50% Tax Deduction for Indian Citizens Working Abroad, Conditions Apply for Govt & Technician Roles.</h1> Section 80RRA of the Income-tax Act, 1961, introduced by the Finance Act, 1975, allows a 50% tax deduction on remuneration for Indian citizens working outside India for foreign governments, enterprises, or Indian concerns. The deduction applies to government employees and technicians, contingent on several conditions: the remuneration must be in foreign currency, the service must be rendered outside India, and the terms must be approved by the Central Government. The relationship of employer-employee is essential, and the deduction is not applicable for continuous service beyond 36 months. Specific roles, like marine engineers and helpers to masons, qualify as technicians. Approval procedures involve submitting an application to the Foreign Tax Division.
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