TaxTMI 
TaxTMI 
Deduction in respect of remuneration received for services rendered outside India
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.... such remuneration for an assessment year beginning on the 1st day of April, 2001; (ii) forty-five per cent of such remuneration for an assessment year beginning on the 1st day of April, 2002; (iii) thirty per cent of such remuneration for an assessment year beginning on the 1st day of April, 2003; (iv) fifteen per cent of such remuneration for an assessment year beginning on the 1st day of April, 2004, as is brought into India by, or on behalf of, the assessee in convertible foreign exchange within a period of six months from the end of the previous year or within such further period as the competent authority may allow in this behalf and no deduction shall be allowed in respect of the assessment year beginning on the 1st day of Apr....
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....administration or industrial or business management; or (iv) accountancy; or (v) any field of natural or applied science (including medical science) or social science; or (vi) any other field which the Board may prescribe in this behalf, who is employed in a capacity in which such specialised knowledge and experience are actually utilised;] 5[(d) "competent authority" means the Reserve Bank of India or such other authority as is authorised under any law for the time being in force for regulating payments and dealings in foreign exchange.] *************** NOTES:- 1. Substituted vide Section 19 of the Finance (No. 2) Act, 1977 w.e.f. 01-04-1978 before it was read as, "80RRA. Deduction in respect of remuner....
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.... Explanation 2.-For the purposes of this section, "technician" means a person having specialised knowledge and experience in- (i) constructional or manufacturing operations or mining or the generation or distribution of electricity or any other form of power; or (ii) agriculture, animal husbandry, dairy farming, deep sea fishing or ship building; or (iii) public administration or industrial or business management; or (iv) accountancy; or (v) any field of natural or applied science (including medical science) or social science; or (vi) any other field which the Board may prescribe in this behalf, who is employed by the foreign employer in a capacity in which such specialised knowledge and experience are actually utilised." E....