Prescribed fields for the purposes of deduction in respect of remuneration received from foreign employers or Indian concerns under section 80RRA (of Income Tax Act, 1961).
For the purposes of clause (vi) of Explanation [2] to section 80RRA (of Income Tax Act, 1961), the prescribed fields shall be,—
(a) the profession of actuaries ;
(b) banking ;
(c) insurance; and
(d) journalism.]