Special Provisions for Computing Income by Way of Royalties, etc., in case of Non-Residents and Foreign Companies – Section 44DA
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....y way of royalty or fees for technical services received by non-residents and foreign companies from the Govt. or an Indian concern, will be computed on a net income basis i.e. after allowing all expenses under the chapter of PGBP and taxed at the regular tax rate, where - * such non-resident carries on business in India through a permanent establishment or performs professional services from a ....


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