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Rule – 17CB, Method of valuation for the purposes of sub-section (2) of section 115TD

Rule – 18, Accommodation and amenities to be provided by hotels

Rule – 17D, Prescribed foreign projects for the purposes of deduction in respect of profits and gains from projects outside India under section 80HHB

Published by Law@HostBooks at Published on March 19, 2018

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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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