Rule – 17D, Prescribed foreign projects for the purposes of deduction in respect of profits and gains from projects outside India under section 80HHB
at
17D. For the purposes of sub-clause (iii) of clause (b) of sub-section (2) of section 80HHB, any project for execution of work of exploration, exploitation, development and production of hydrocarbons outside India shall be a foreign project.
Reference: www.incometaxindia.gov.in
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