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of <h1>Foreign Hydrocarbon Projects Eligible for Tax Deductions Under Section 80HHB, Rule 17D of Income Tax Act</h1> For the purposes of claiming deductions under section 80HHB of the Income Tax Act, Rule 17D specifies that projects involving the execution of work related to the exploration, exploitation, development, and production of hydrocarbons outside India are classified as foreign projects. This classification allows entities engaged in such activities to benefit from tax exemptions and reliefs on profits and gains derived from these international ventures, as outlined in the Income-tax Rules, 1962.
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