Section 44BB(2)(b) in The Income Tax Act, 1961

[Cites 0, Cited by 7] [Section 44BB(2)] [Section 44BB] [Entire Act]

Union of India - Subsection

Section 44BB(2)(b) in The Income Tax Act, 1961

(b)the amount received or deemed to be received in India by or on behalf of the assessee on account of the provision of services and facilities in connection with, or supply of plant and machinery on hire used, or to be used, in the prospecting for, or extraction or production of, mineral oils outside India.]

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Union of India - Subsection

Section 44BB(2)(b) in The Income Tax Act, 1961