Substitution of New Section for Section 80RRA

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....muneration received for services rendered outside India. - (1) Where the gross total income of an individual who is a citizen of India includes any remuneration received by him in foreign currency from any employer (being a foreign employer or an Indian concern) for any service rendered by him outside India, there shall, in accordance with and subject to the provisions of this section, be allowed,....

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....dual, only if he is a technician and the terms and conditions of his service outside India are approved in this behalf by the Central Government or the prescribed authority. Explanation : For the purposes of this section - (a) "foreign currency" shall have the meaning assigned to it in the Foreign Exchange Regulation Act, 1973; (46 of 1973). (b) "foreign employer" means,....