relation between these sections[44BB, 44D & 44DA]

which section when applicable

comparision among these sections


Admin’s Response:

44BB is about special provision for computing profits and gains in connection with the business of exploration etc. of mineral oils ; 44 D is about special provisions for computing income by way of royalties etc. in the case of foreign companies and 44DA is about special provision for computing income by way of royalties etc. in case of non-residents. You may refer the following links to get into the details of each section:

44BB
http://law.incometaxindia.gov.in/DIT/File_opener.aspx?page=ITAC&schT=&csId=ccef63b8-7556-4f76-bb48-ea317535bd93&rdb=sec&yr=e5be6bdb-1fc4-42d6-ac7b-34a44fd65485&sec=44&sch=&title=Taxmann%20-%20Direct%20Tax%20Laws

44D
http://law.incometaxindia.gov.in/DIT/File_opener.aspx?page=ITAC&schT=&csId=c0823624-bd82-4b91-974e-d868f72843c7&rdb=sec&yr=e5be6bdb-1fc4-42d6-ac7b-34a44fd65485&sec=44&sch=&title=Taxmann%20-%20Direct%20Tax%20Laws

44DA
http://law.incometaxindia.gov.in/DIT/File_opener.aspx?page=ITAC&schT=&csId=9a598667-6739-4b88-8712-7fc1c146965b&rdb=sec&yr=e5be6bdb-1fc4-42d6-ac7b-34a44fd65485&sec=44&sch=&title=Taxmann%20-%20Direct%20Tax%20Laws