Section 44DA prevails over Section 44BB after amendment w.e.f. 01.04.2011

Paradigm Geophysical Pty Ltd. Vs CIT (Delhi High Court)

After 01.04.2011, income falling within the scope of Section 44DA (1) of the Act would be excluded from the scope of Section 44BB of the If the income of a non-resident is in the nature of fees for technical services or royalty, it shall be taxable under the provisions of either Section 44DA or Section 115A.

This definition of FTS remains unchanged and circular No. 1862 dated 22.10.1990 is still in force. Thus, in a nutshell, if the s

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