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

Income Tax - Profit and Gains of Business or Profession - 82 - SEC - 44C: DEDUCTION OF HEAD OFFICE EXPENDITURE IN THE CASE OF NON-RESIDENTS As per section 44C of Income Tax Act ,deduction allowed for head office expenditure incurred outside India by .....

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he business or profession of the assessee in India. (Whichever is lower). However, if the adjusted total income of the assessee is a loss, then the amount under clause (a) shall be computed at the rate of 5 % of the Average adjusted total income of t .....

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any premises outside India for business purpose Salary, wages annuity, pension, fees, bonus gratuity, perquisites or profits in lieu or in addition to salary, paid or allowed to any employee engaged in managing the affairs of any office outside India .....

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