Differene between Section 44BB & 44 DA

Tax queries 1070 views 1 replies

Can any1 plz clarify me what is the difference between Section 44DA and 44BB of income tax act?

Replies (1)

difference between Section 44DA and 44BB of income

44BB    Special provision for computing profits and gains in connection with the business of exploration, etc., of mineral oils


44DA    Special provision for computing income by way of royalties, etc., in case of non-residents


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