Deduction under section 80RRA requires approval; applications must include signature, full address, PAN and employer certificate. Tax deduction for foreign currency remuneration by technicians is contingent on prior administrative approval; approvals are delegated to the Joint Secretary (F.T. & T.R.) and multi year approvals are used for merchant navy personnel. Applications must be signed, filed in duplicate with the applicant's full postal address, state the income tax assessing authority and PAN (or PAN application evidence), include the employer's original signed certificate detailing total and foreign remuneration for relevant years, and, if filed through a representative, include a letter of authority.