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

Income Tax - Profit and Gains of Business or Profession - 83 - SEC - 44DA: SPECIAL PROVISIONS FOR COMPUTING INCOME BY WAY OF ROYALTIES, ETC. IN CASE OF NON-RESIDENTS AND FOREIGN COMPANIES Section 44DA provides that income by way of royalty or fees fo .....

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h non-resident carries on business in India through a permanent establishment or performs professional services from a fixed place of profession in India, and the right, property or contract in respect of which the royalties or fees for technical ser .....

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