Amendment of section 44DA

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....sub-section (1), after the proviso, the following proviso shall be inserted with effect from the 1st day of April, 2011, namely:— "Provided further that the provisions of section 44BB shall not app....

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....iving rise to such income are effectively connected with the permanent establishment of the non-resident, through which business is carried out in India. It is proposed to insert a second proviso to ....