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    <title>Amendment of section 44BB</title>
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    <description>The proviso to section 44BB is amended to add a reference to section 44DA, so that the special computation rule for non residents providing services or supplying plant and machinery on hire for mineral oil prospecting or production does not apply where the alternative computation under section 44DA is applicable; the amendment takes effect from 1 April 2011 and applies to the relevant assessment year and subsequent years.</description>
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      <title>Amendment of section 44BB</title>
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      <description>The proviso to section 44BB is amended to add a reference to section 44DA, so that the special computation rule for non residents providing services or supplying plant and machinery on hire for mineral oil prospecting or production does not apply where the alternative computation under section 44DA is applicable; the amendment takes effect from 1 April 2011 and applies to the relevant assessment year and subsequent years.</description>
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