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Prescribed fields for the purposes of deduction in respect of remuneration received from foreign employers or Indian concerns under section 80RRA.—
For the purposes of clause (vi) of Explanation [2] to section 80RRA, the prescribed fields shall be,—
| (a) |
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the profession of actuaries ; |
| (b) |
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banking ; |
| (c) |
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insurance; and |
| (d) |
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journalism. |
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