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[Cites 0, Cited by 12] [Section 44BB(2)] [Section 44BB] [Entire Act]

Union of India - Subsection

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

(a)the amount paid or payable (whether in or out of India) to the assessee or to any person on his behalf 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 in India; and