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    <title>Amendment of section 80R</title>
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    <description>Section 80R is amended to allow, for computing an individual&#039;s total income, a deduction equal to the higher of fifty per cent of the remuneration or an enhanced deduction where the remuneration is brought into India in accordance with the Foreign Exchange Regulation Act, 1973, and the proviso to the section is omitted; effective 1 April 1991.</description>
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      <description>Section 80R is amended to allow, for computing an individual&#039;s total income, a deduction equal to the higher of fifty per cent of the remuneration or an enhanced deduction where the remuneration is brought into India in accordance with the Foreign Exchange Regulation Act, 1973, and the proviso to the section is omitted; effective 1 April 1991.</description>
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