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. |