Budget 2023-24: Preventing misuse of presumptive schemes u/s 44BB and 44BBB

Last updated: 01 February 2023

Section 44BB of the Act provides for presumptive scheme in the case of a non-resident assessee who is engaged in the business of providing services or facilities in connection with, or supplying plant and machinery on hire used, or to be used, in the prospecting for, or extraction or production of,

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Category Union Budget   Report

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