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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 services or plant & machinery on hire to be used in prospecting, extraction or production of mineral oil. Income deemed as PGBP 10% of: i.Amount received in India or outside India for prospecting, extraction or production of mineral oil in India. ii.A .....

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