https://www.taxtmi.com/manuals?id=1161 Deduction is available to a non-resident for head office expenditure attributable to business or profession in India, subject to a statutory ceiling. The expenditure covered is executive and general administration expenditure incurred outside India, including premises costs, remuneration-related payments, travelling expenses, and other prescribed administrative matters. The deduction is limited to 5% of adjusted total income, or, where the adjusted total income is a loss, 5% of average adjusted total income, with adjusted total income computed without specified deductions, losses, and Chapter VIII deductions. en-us Tue, 15 Sep 2015 11:47:00 +0530 Wed, 27 May 2026 17:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=1161 Deduction is available to a non-resident for head office expenditure attributable to business or profession in India, subject to a statutory ceiling. The expenditure covered is executive and general administration expenditure incurred outside India, including premises costs, remuneration-related payments, travelling expenses, and other prescribed administrative matters. The deduction is limited to 5% of adjusted total income, or, where the adjusted total income is a loss, 5% of average adjusted total income, with adjusted total income computed without specified deductions, losses, and Chapter VIII deductions. Manuals Income Tax Tue, 15 Sep 2015 11:47:00 +0530 https://www.taxtmi.com/manuals?id=1161