Substitution of New Section for Section 80RRA

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..... 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, in computing the t .....

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..... itions 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, - (i) the Government of a foreign State; or (ii) a foreign enterprise; or (iii) any a .....

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