#section44D #incometax #specialprovision #foreigncompany #royalty #fees #technicalservices Section 44D of the Income Tax Act, 1961...

#specialprovision #fullvalue #consideration #transfer #share The section states that: Where the consideration received or accruing as a...

#specialprovision #fullvalue #consideration #certaincases The section states that: (1) Where the consideration received or accruing as a...

#specialprovision #computation #capitalgains #slumpsale The section states that: (1) Any profits or gains arising from the slump sale...

#section44BBB #incometax #specialprovision #foreigncompanies #turnkeypowerprojects Section 44BBB of the Income Tax Act, 1961 deals with a...

#specialprovision #cost #acquisition #depreciableasset The section states that: Where the capital asset is an asset in respect of which a...

#specialprovision #computation #capitalgains #depreciableassets The section states that: Notwithstanding anything contained in clause...

#specialprovision #arrears #rentreceived #coowners #houseproperty Special provision for arrears of rent received and Property owned by...

#specialprovision #unrealisedrent #chargeable Special provision for cases where unrealised rent allowed as deduction is realised...