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Union of India - Section

Section 11C in Income Tax Rules, 1962

11C. 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)the profession of actuaries ;
(b)banking ;
(c)insurance; and
(d)journalism.