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<h1>Amendment to Finance Bill 2010: Section 44DA clarified, excluding Section 44BB for non-resident royalty income from April 2011.</h1> Clause 17 of the Finance Bill, 2010, amends section 44DA of the Income-tax Act concerning the computation of income from royalties and fees for technical services for non-residents. The amendment introduces a second proviso to clarify that section 44BB does not apply to income under section 44DA. This change affects income connected with a non-resident's permanent establishment in India and is effective from April 1, 2011, applying to the assessment year 2011-2012 and beyond.