Insertion of New Section 80RRA

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..... en of India includes any remuneration received by him from any foreign employer for any service rendered by him outside India, there shall, in accordance with and subject to the provisions of this section, be allowed, in computing the total income of the individual, a deduction from such remuneration of an amount equal to fifty per cent. thereof : Provided that where the individual renders continu .....

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..... . Explanation 1.-In this section, foreign employer means.- (a) the Government of a foreign State; or (b) a foreign enterprise; or (c) any association or body established outside India. 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 o .....

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