https://www.taxtmi.com/circulars?id=4757 Section 80RRA allows a tax concession for resident Indian citizens receiving remuneration in foreign currency for services rendered outside India, contingent on citizenship, foreign currency payment by a qualifying employer, services performed outside India, an employer employee relationship, and, for technicians, Central Government approval of terms and conditions. The circular defines "technician" by specified specialised fields (including maritime officers and qualified construction helpers), treats certain seamen advances as foreign remuneration, imposes a continuous service cap beyond thirty six months for a single employer, and prescribes Form ITNS 186 to obtain approval from the Foreign Tax Division. en-us Thu, 17 Mar 1983 00:00:00 +0530 Sat, 02 Aug 2008 14:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=4757 Section 80RRA allows a tax concession for resident Indian citizens receiving remuneration in foreign currency for services rendered outside India, contingent on citizenship, foreign currency payment by a qualifying employer, services performed outside India, an employer employee relationship, and, for technicians, Central Government approval of terms and conditions. The circular defines "technician" by specified specialised fields (including maritime officers and qualified construction helpers), treats certain seamen advances as foreign remuneration, imposes a continuous service cap beyond thirty six months for a single employer, and prescribes Form ITNS 186 to obtain approval from the Foreign Tax Division. Circulars Income Tax Thu, 17 Mar 1983 00:00:00 +0530 https://www.taxtmi.com/circulars?id=4757