(3)[ In the case of an assessee, being a foreign company, the provisions of section 44-D shall, so far as may be, apply in computing the income chargeable under the head "Income from other sources" as they apply in computing the income chargeable under the head "Profits and gains of business or profession".] [ Inserted by Act 66 of 1976, Section 14 (w.e.f. 1.6.1976).]
