https://www.taxtmi.com/acts?id=3751 For deduction in respect of profits and gains from projects outside India under section 80HHB, any project outside India for work relating to exploration, exploitation, development and production of hydrocarbons is treated as a foreign project. The rule classifies hydrocarbon-related work outside India within the prescribed foreign project framework for the deduction. en-us Sat, 19 Jan 2008 22:45:54 +0530 Tue, 19 May 2026 16:54:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=3751 For deduction in respect of profits and gains from projects outside India under section 80HHB, any project outside India for work relating to exploration, exploitation, development and production of hydrocarbons is treated as a foreign project. The rule classifies hydrocarbon-related work outside India within the prescribed foreign project framework for the deduction. Act-Rules Income Tax Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=3751