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of <h1>Audit Report Analyzes Non-Resident Entity's Income from Royalties, Technical Fees in India Under Section 44DA</h1> The audit report under section 44DA of the Income-tax Act, 1961, examines the accounts of a non-resident entity with a permanent establishment in India, focusing on income from royalties or technical service fees. The auditor confirms the connection of such income to the Indian establishment and provides details of the income earned. The report includes an annexure with specifics about the non-resident's business, accounting methods, agreements with the Indian government, and financial transactions related to royalties or fees. The report is certified by a chartered accountant or an authorized auditor.
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