Amendment of section 44DA

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..... ion 44BB shall not apply in respect of the income referred to in this section.". - Clause 17 of the Bill seeks to amend section 44DA of the Income tax Act relating to special provision for computing income by way of royalties, etc., in case of non-residents. The existing section 44DA provides the procedure for computing income by way of royalty or fees for technical services, in case the righ .....

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