(2)[ The deduction under this section shall be allowed-(i)in the case of an individual who is or was, immediately before undertaking such service, in the employment of the Central Government or any State Government, only if such service is sponsored by the Central Government;(ii)in the case of any other individual, 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,-(i)the Government of a foreign State; or(ii)a foreign enterprise; or(iii)any association or body established outside India;(c)"technician" means a person having specialised knowledge and experience in-(i)constructional or manufacturing operations or mining or the generation or distribution of electricity or any other form of power; or(ii)agriculture, animal husbandry, dairy farming, deep sea fishing or ship building; or(iii)public administration or industrial or business management; or(iv)accountancy; or(v)any field of natural or applied science (including medical science) or social science; or(vi)any other field which the Board may prescribe in this behalf, who is employed in a capacity in which such specialised knowledge and experience are actually utilised;](d)[ "competent authority" means the Reserve Bank of India or such other authority as is authorised under any law for the time being in force for regulating payments and dealings in foreign exchange.] [ Inserted by Act 27 of 1999, Section 56 (w.e.f. 1.6.1999).]
