1. Search Case laws by Section / Act / Rule — now available beyond Income Tax. GST and Other Laws Available
2. New: “In Favour Of” filter added in Case Laws.
Try both these filters in Case Laws →
TaxTMI Login
🚀 New: Section-Wise Filter ✕
Just a moment...
1. Search Case laws by Section / Act / Rule — now available beyond Income Tax. GST and Other Laws Available
2. New: “In Favour Of” filter added in Case Laws.
Try both these filters in Case Laws →
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Manuals
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Manuals
Note
Bookmark
Share
Don't have an account? Register Here
of Press 'Enter' after typing page number.
<h1>Non-residents can deduct head office expenses under Section 44C of the Income Tax Act, capped at 5% of adjusted income.</h1> Section 44C of the Income Tax Act allows non-residents to deduct head office expenditures incurred outside India if they are related to business or professional activities within India. This deduction is limited to the lower of 5% of the adjusted total income or the actual head office expenditure. Head office expenditure includes costs related to executive and administrative functions, such as rent, salaries, and travel for employees managing international offices. Adjusted total income is calculated without certain allowances and losses, while average adjusted total income considers assessments from up to three preceding years.
TaxTMI 
TaxTMI 
