Section 44C — Deduction of head office expenditure in the case of non-residents: where it sits in the Income-tax Act, 2025

As per the official CBDT correspondence, Section 44C (Deduction of head office expenditure in the case of non-residents) of the Income-tax Act, 1961 corresponds to Section 60 (Deduction of head office expenditure in case of non-residents) of the Income-tax Act, 2025.

corresponding provisions · income-tax act, 2025

Section 60 — Deduction of head office expenditure in case of non-residents

read both texts · §44C (1961) vs §60 (2025)

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Source: the CBDT’s official 1961↔2025 correspondence table (incometaxindia.gov.in), captured 2026-07-21. This is a research aid — verify against the official CBDT utility ↗ before professional reliance.

frequently asked

Is Section 44C of the Income-tax Act, 1961 omitted in the Income-tax Act, 2025?

No — its subject matter continues in the Income-tax Act, 2025 as Section 60.

What does Section 44C of the Income-tax Act, 1961 deal with?

Section 44C — "Deduction of head office expenditure in the case of non-residents", under CHAPTER IV - COMPUTATION OF TOTAL INCOME of the Income-tax Act, 1961.

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same chapter · chapter iv - computation of total income · income-tax act, 1961

Section 44BBA — Special provision for computing profits and gains of the business of operation of aircraft in the case of non-residents
Section 44BBB — Special provision for computing profits and gains of foreign companies engaged in the business of civil construction, etc., in certain turnkey power projects
Section 44BBC — Special provision for computing profits and gains of business of operation of cruise ships in case of non-residents
Section 44BBD — Special provision for computing profits and gains of non-residents engaged in business of providing services or technology for setting up an electronics manufacturing facility or in connection with manufacturing or producing electronic goods, article or thing in India
Section 44D — Special provisions for computing income by way of royalties, etc., in the case of foreign companies
Section 44DA — Special provision for computing income by way of royalties, etc., in case of non-residents
Section 44DB — Special provision for computing deductions in the case of business reorganization of co-operative banks
Section 45 — Capital gains

frequently looked up · income-tax act, 1961

§2 · §9 · §10 · §11 · §12A · §14 · §24 · §28 · §37 · §43B · §44AB · §44AD · §44ADA · §45 · §48 · §50C · §54 · §54EC · §54F · §56 · §68 · §69 · §80C · §80CCD · §80D · §80G · §80GGC · §87A · §111A · §112 · §112A · §115BAA · §115BAC · §139 · §140A · §142 · §143 · §144 · §147 · §148 · §148A · §154 · §156 · §194C · §194-I · §194J · §194N · §194Q · §195 · §201 · §234A · §234B · §234C · §244A · §245 · §263 · §264 · §270A · §271AAD · §276B · §281