Section 44D of the Income Tax Act, 1961
#section44D #incometax #specialprovision #foreigncompany #royalty #fees #technicalservices Section 44D of the Income Tax Act, 1961 provides for pecial provisions for computing income by way of royalties, etc., in the case of foreign companies. As per this section regardless of anything to the contrary in sections 28 to 44C, when an assessee is a foreign company, the deductions allowed under these sections in calculating income received in the form of royalties or fees for tec