Section 44BB vs. Section 44DA: Determining Applicability for Assessee Services Based on Specificity and Scope.

When the services rendered by the assessee fall within the scope of Section 44BB, the said Section would be applicable but, where the services are of the type which do not fall under that Section but are more general in nature, then, Section 44DA would be applicable - AT .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X