Join our facebook page : -<br /><br />http://www.facebook.com/pages/Free-education-for-CA-CPT-IPCC-and-Final-students/140647499411624?notif_t=page_new_likes<br /><br />Notwithstanding contrary provision in Section 28 to 43A<br /><br />Non resident taxpayer engaged in the business of <br />providing facilities or services in connection with ; or <br />Supplying plant or machinery on hire used or to be used <br />in the exploration for and exploitation of mineral oils.