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    <description>Deduction under section 80N is allowed only for income included in gross total income that is received in convertible foreign exchange in India, or received/converted outside India and brought into India in convertible foreign exchange in accordance with foreign exchange law; an Explanation defines convertible foreign exchange as that treated as such by the monetary regulator and deems income used abroad with permission to have been brought into India on the permission date.</description>
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      <description>Deduction under section 80N is allowed only for income included in gross total income that is received in convertible foreign exchange in India, or received/converted outside India and brought into India in convertible foreign exchange in accordance with foreign exchange law; an Explanation defines convertible foreign exchange as that treated as such by the monetary regulator and deems income used abroad with permission to have been brought into India on the permission date.</description>
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