Rule 17D: Prescribed foreign projects for the purposes of deduction in respect of profits and gains from projects outside India under section 80HHB

The Income-tax Rules, 1962Central Act · 1962

Prescribed foreign projects for the purposes of deduction in respect of profits and gains from projects outside India under section 80HHB.

For the purposes of sub-clause (iii) of clause (b) of sub-section (2) of section 80HHB, any project for execution of work of exploration, exploitation, development and production of hydrocarbons outside India shall be a foreign project.

Where this provision sits

Act	The Income-tax Rules, 1962
Rule	17D
Marginal note	Prescribed foreign projects for the purposes of deduction in respect of profits and gains from projects outside India under section 80HHB
Jurisdiction	Central
Status	In force as published by the source

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