February 28, 2018Published by Law@HostBooks at February 28, 2018Categories CHAPTER IV - Computation of total income Income-tax Act 1961Section – 44DA : Special provision for computing income by way of royalties, etc., in case of non-residents44DA. (1) The income by way of royalty or fees for technical services received from […]
February 28, 2018Published by Law@HostBooks at February 28, 2018Categories CHAPTER IV - Computation of total income Income-tax Act 1961Section – 44D : Special provisions for computing income by way of royalties, etc., in the case of foreign companies44D. Notwithstanding anything to the contrary contained in sections 28 to 44C, in the case […]
February 28, 2018Published by Law@HostBooks at February 28, 2018Categories CHAPTER IV - Computation of total income Income-tax Act 1961Section – 44C : Deduction of head office expenditure in the case of non-residents44C. Notwithstanding anything to the contrary contained in sections 28 to 43A, in the case […]
February 28, 2018Published by Law@HostBooks at February 28, 2018Categories CHAPTER IV - Computation of total income Income-tax Act 1961Section – 44BBB : Special provision for computing profits and gains of foreign companies engaged in the business of civil construction, etc., in certain turnkey power projects44BBB. (1) Notwithstanding anything to the contrary contained in sections 28 to 44AA, in the […]
February 28, 2018Published by Law@HostBooks at February 28, 2018Categories CHAPTER IV - Computation of total income Income-tax Act 1961Section – 44BBA : Special provision for computing profits and gains of the business of operation of aircraft in the case of non-residents44BBA. (1) Notwithstanding anything to the contrary contained in sections 28 to 43A, in the […]
February 28, 2018Published by Law@HostBooks at February 28, 2018Categories CHAPTER IV - Computation of total income Income-tax Act 1961Section – 44BB : Special provision for computing profits and gains in connection with the business of exploration, etc., of mineral oils44BB. (1) Notwithstanding anything to the contrary contained in sections 28 to 41 and sections […]
February 28, 2018Published by Law@HostBooks at February 28, 2018Categories CHAPTER IV - Computation of total income Income-tax Act 1961Section – 44B : Special provision for computing profits and gains of shipping business in the case of non-residents44B. (1) Notwithstanding anything to the contrary contained in sections 28 to 43A, in the […]
February 28, 2018Published by Law@HostBooks at February 28, 2018Categories CHAPTER IV - Computation of total income Income-tax Act 1961Section – 44AF : Special provisions for computing profits and gains of retail business44AF. (1) Notwithstanding anything to the contrary contained in sections 28 to 43C, in the […]
February 28, 2018Published by Law@HostBooks at February 28, 2018Categories CHAPTER IV - Computation of total income Income-tax Act 1961Section – 44AE : Special provision for computing profits and gains of business of plying, hiring or leasing goods carriages44AE. (1) Notwithstanding anything to the contrary contained in sections 28 to 43C, in the […]
February 28, 2018Published by Law@HostBooks at February 28, 2018Categories CHAPTER IV - Computation of total income Income-tax Act 1961Section – 44ADA : Special provision for computing profits and gains of profession on presumptive basis44ADA. (1) Notwithstanding anything contained in sections 28 to 43C, in the case of an […]