TMI BlogProcedure regarding grant of approval under section 80RRA of the Income-tax Act, 1961X X X X Extracts X X X X X X X X Extracts X X X X ..... oss total income, in respect of remuneration received in foreign currency by a technician for services rendered outside India. The deduction is at the rate of 50 per cent. of the remuneration or 75 per cent. of the remuneration as is brought into India, whichever is higher. The terms and conditions of services outside India of such technician are to be approved for the purposes of claiming the ded ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s rendered outside India is not signed by the employer. These infirmities delay the processing of the applications. 4. In order to expedite processing of applications seeking approval under section 80RRA, the following guidelines are issued :_ (i) The application should be signed by the applicant and filed in duplicate and should state the complete postal address of the applicant. Furnishing th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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