Special provision for computing profits and gains of the Business of Operation of Aircraft In the case of Non-Residents – Section 44BBA

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..... ble to Non-resident in aircraft operations business Income taxable under the head of PGBP 5% of Aggregate amount mentioned below: Freight received in India or outside India for carriage of goods etc. from India . Freight received or deemed to be received in India for carriage of goods etc. from outside India. .....

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