Where a non-resident/foreign company is liable to tax at special rate of 10% on account of royalty or fee for technical services, such assessee shall— (A) Be eligible for deduction of any expenses from such income under

Where a non-resident/foreign company is liable to tax at special rate of 10% on account of royalty or fee for technical services, such assessee shall— (A) Be eligible for deduction of any expenses from such income under sections 28 to 44C or section 57 (B) Not be eligible for any deduction under Chapter VI-A on account of such income (C) Neither be eligible for deduction of any expenses under sections 28 to 44C or section 57 nor be eligible for any deduction under Chapter VI-A (D) Not be eligible for deduction of any expense under sections 28 to 44C or section 57 but shall be eligible for deduction under Chapter VI-A.