Rule - 17D (of Income Tax Rules, 1962),Income-tax Rules, 1962
Rule - 17D (of Income Tax Rules, 1962),Income-tax Rules, 1962
Prescribed foreign projects for the purposes of deduction in respect of profits and gains from projects outside India under section 80HHB (of Income Tax Act, 1961).
For the purposes of sub-clause (iii) of clause (b) of sub-section (2) of section 80HHB (of Income Tax Act, 1961), any project for execution of work of exploration, exploitation, development and production of hydrocarbons outside India shall be a foreign project.
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