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of <h1>Income from Royalties for Non-Residents: Section 44DA Details Taxation and Deductions for Business Expenses in India.</h1> Section 44DA of the Income Tax Act addresses the computation of income from royalties or fees for technical services received by non-residents and foreign companies from the Indian government or Indian entities. This income is calculated on a net basis, allowing for business-related expenses, and taxed at regular rates. The section applies to non-residents conducting business through a permanent establishment or providing professional services from a fixed location in India, where the income is connected to such establishments. Deductions are disallowed for expenses not wholly incurred for the business or payments to head offices, except for actual expense reimbursements. Section 44BB does not apply to income under Section 44DA.
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