Special tax computation for mineral oil services: section 44BB now excludes situations governed by section 44DA, effective April 2011. The proviso to section 44BB is amended to add a reference to section 44DA, so that the special computation rule for non residents providing services or supplying plant and machinery on hire for mineral oil prospecting or production does not apply where the alternative computation under section 44DA is applicable; the amendment takes effect from 1 April 2011 and applies to the relevant assessment year and subsequent years.
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Provisions expressly mentioned in the judgment/order text.
Special tax computation for mineral oil services: section 44BB now excludes situations governed by section 44DA, effective April 2011.
The proviso to section 44BB is amended to add a reference to section 44DA, so that the special computation rule for non residents providing services or supplying plant and machinery on hire for mineral oil prospecting or production does not apply where the alternative computation under section 44DA is applicable; the amendment takes effect from 1 April 2011 and applies to the relevant assessment year and subsequent years.
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