TMI BlogSection 44BBA - Special provision for computing profits and gains of the business of operation of aircraft in the case of non-residentX X X X Extracts X X X X X X X X Extracts X X X X ..... y Reckoner - Income Tax - Manuals - Section 44BBA : SPECIAL PROVISION FOR COMPUTING PROFITS AND GAINS OF THE BUSINESS OF OPERATION OF AIRCRAFT IN THE CASE OF NON-RESIDENTS Applicable to Non-resident ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... preciation of other business against such income. Not Possible Set-off of current year losses and b/f losses of other business against such income. Possible Chapter VI-A deduction Available - Manual ..... X X X X Extracts X X X X X X X X Extracts X X X X
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