Special provision for computing profits and gains of the business of operation of aircraft in the case of non-residents

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..... >Income-tax Act, 1961
1[Special provision for computing profits and gains of the business of operation of aircraft in the case of non-residents. 44BBA. (1) Notwithstanding anything to the contrary .....

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..... to in sub-section (1) shall be the following, namely :- (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 carriage of pass .....

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