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
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