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- Section 44BBB and Section 44C of Income Tax Act - Non-Resident - CA Final International Taxation Elective Paper 6C - CA Arinjay Jain
Foreign companies engaged in the business of civil construction etc. in certain turnkey power projects - Section 44BBB
PRESUMPTIVE INCOME
OPTION TO CLAIM LOWER PROFITS - Section 44BBB
Deduction in respect of head office expenses of non-residents - Section 44C
MEANING OF ADJUSTED TOTAL INCOME - Section 44C
MEANING OF AVERAGE ADJUSTED TOTAL INCOME - Section 44C
MEANING OF HEAD OFFICE EXPENDITURE - Section 44C
EXAMPLE : - SECTION 44C
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