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Benefit of taxation of presumptive income under the Income-Tax | Apna Mentor CA Final

Benefit of taxation of presumptive income under the Income-Tax Act, 1961 won't be available to Akash, a non-resident, in A.Y. 2022-23, in respect of the related Indian income, if he is engaged in the business of-
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4%
Operation of ships
9%
Operation of aircraft
56%
Civil construction in connection with an approved turnkey project
31%
Plying, hiring or leasing of goods carriages