Section 44D
Special provisions for computing income by way of royalties, etc., in the case of foreign companies
Quick Answer
Section 44D (Special provisions for computing income by way of royalties, etc., in the case of foreign companies) has been deleted under the Direct Tax Code 2025, effective 1st April 2026.
Sec 44D
Provision Summary
Historically governed the computation of royalty and FTS for foreign companies.
Deleted
Provision Summary
NA. Superseded by Section 44DA which brought in the concept of Permanent Establishment (PE) for such computation.
Key Changes & Highlights
- Replaced by Section 44DA.
Related Sections
Frequently Asked Questions
What does Section 44D of the Income Tax Act 1961 deal with?
Section 44D (Special provisions for computing income by way of royalties, etc., in the case of foreign companies) Historically governed the computation of royalty and FTS for foreign companies.
Is Section 44D of the ITA 1961 still applicable under DTC 2025?
Section 44D has been deleted under the Direct Tax Code 2025. NA. Superseded by Section 44DA which brought in the concept of Permanent Establishment (PE) for such computation.
What is the status of Section 44D under the new tax code?
Section 44D is marked as "Deleted" with status "Sunset". Impact: Medium - Archival value for transfer pricing experts.
What are the key changes to Section 44D under DTC 2025?
Replaced by Section 44DA.
Disclaimer: This page is for educational and reference purposes only. Section mappings are based on publicly available drafts and circulars. Always consult a qualified Chartered Accountant before filing or making compliance decisions under the Direct Tax Code 2025.
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