February 28, 2018

Section – 44DB : Special provision for computing deductions in the case of business reorganization of co-operative banks

44DB. (1) The deduction under section 32, section 35D, section 35DD or section 35DDA shall, in a case where business reorganisation of a co-operative bank has taken place during the […]
February 28, 2018

Section – 44DA : Special provision for computing income by way of royalties, etc., in case of non-residents

44DA. (1) The income by way of royalty or fees for technical services received from Government or an Indian concern in pursuance of an agreement made by a non-resident (not […]
February 28, 2018

Section – 44D : Special provisions for computing income by way of royalties, etc., in the case of foreign companies

44D. Notwithstanding anything to the contrary contained in sections 28 to 44C, in the case of an assessee, being a foreign company,— (a) the deductions admissible under the said sections […]
February 28, 2018

Section – 44C : Deduction of head office expenditure in the case of non-residents

44C. Notwithstanding anything to the contrary contained in sections 28 to 43A, in the case of an assessee, being a non-resident, no allowance shall be made, in computing the income […]
February 28, 2018

Section – 44BBB : Special provision for computing profits and gains of foreign companies engaged in the business of civil construction, etc., in certain turnkey power projects

44BBB. (1) Notwithstanding anything to the contrary contained in sections 28 to 44AA, in the case of an assessee, being a foreign company, engaged in the business of civil construction […]
February 28, 2018

Section – 44BBA : Special provision for computing profits and gains of the business of operation of aircraft in the case of non-residents

44BBA. (1) Notwithstanding anything to the contrary contained in sections 28 to 43A, in the case of an assessee, being a non-resident, engaged in the business of operation of aircraft, […]
February 28, 2018

Section – 44BB : Special provision for computing profits and gains in connection with the business of exploration, etc., of mineral oils

44BB. (1) Notwithstanding anything to the contrary contained in sections 28 to 41 and sections 43 and 43A, in the case of an assessee, being a non-resident, engaged in the […]
February 28, 2018

Section – 44B : Special provision for computing profits and gains of shipping business in the case of non-residents

44B. (1) Notwithstanding anything to the contrary contained in sections 28 to 43A, in the case of an assessee, being a non-resident, engaged in the business of operation of ships, […]
February 28, 2018

Section – 44AF : Special provisions for computing profits and gains of retail business

44AF. (1) Notwithstanding anything to the contrary contained in sections 28 to 43C, in the case of an assessee engaged in retail trade in any goods or merchandise, a sum […]
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