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

Income Tax - Profit and Gains of Business or Profession - 79 - SEC - 44BB: SPECIAL PROVISION FOR COMPUTING PROFITS AND GAINS IN CONNECTION WITH THE BUSINESS OF EXPLORATION ETC. OF MINERAL OILS Applicable to Non-resident in business of supplying servi .....

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mount received or deemed to be received in India for prospecting, extraction or production of mineral oil outside India. Income lower than presumptive rate Assessee can show provided he maintain books of account & get the audit done under section .....

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