Section 44C of the Income Tax Act, 1961Deduction of head office expenditure in the case of Non-residents

This article includes the following key pointers:

1. Overview of Section 44C
2. Meaning of Head office Expenditure
3. Applicability of Section 44C
4. Exemptions from Section 44C
5. Limit for Deduction u/s 44C
6. What is Adjusted Total Income
7. Average Adjusted Total Income
8. General Implications
9. Analysis & Conclusion

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