Presumptive taxation for non-resident technology services to electronics manufacturing projects applies on deemed income and blocks loss set-off. Special presumptive computation applies to non-residents providing services or technology for setting up an electronics manufacturing facility, or in connection with manufacturing or producing electronic goods in India, to a resident company under a notified scheme. Taxable income is deemed to be 25% of the aggregate amounts paid, payable, received, or deemed to be received for such services or technology, and no loss, allowance, deduction, unabsorbed depreciation, or brought-forward business loss can be set off against the computed income. The resident company must satisfy the prescribed scheme conditions.