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Presumptive taxation provisions for non-residents and NRI taxation 

Presumptive tax provisions framework  Section  Framework  Section 44B  Shipping business  Section 44BB  Business of exploration, etc., of mineral oil  Section 44BBA  Operation of aircraft  Section 44BBB  Civil construction business etc., in turnkey projects  Section 44DA  Royalty and fees for technical services  Section 44B -For non-resident engaged in business of operation of ships.  Deemed income under… Continue reading Presumptive taxation provisions for non-residents and NRI taxation¬†