Section 44DA - Special provision for computing income by way of royalties etc. in case of Non-residents and Foreign Companies

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..... yalty or fees for technical services received by non-residents and foreign companies from the Govt. or an Indian concern, will be computed on a net income basis i.e. after allowing all expenses under the chapter of PGBP and taxed at the regular tax rate, where such non-resident carries on business in India through a permanent establishment or performs professional services from a fixed place of pr .....

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