Presumptive taxation for non-resident service and technology providers: fixed share of receipts deemed business income; restricted deductions. Section 44BBD creates a targeted presumptive tax for non-residents supplying services or technology to resident companies under a government-notified electronics manufacturing scheme. A fixed portion of receipts-calculated as 25% of specified amounts paid, payable, received or deemed received-is deemed business income. The rule operates notwithstanding general business computation provisions, excludes application of alternate non-resident tax concessions to those amounts, and precludes set-off of unabsorbed depreciation and brought forward business losses in the year the presumptive computation is chosen.