Presumptive taxation for non-resident service and technology providers: a fixed portion of gross receipts treated as taxable business income. A presumptive taxation regime treats a fixed proportion of specified receipts payable to or received by non-residents for providing services or technology related to setting up or supporting electronics manufacturing facilities as taxable profits, applicable only where the resident recipient participates in a Central Government-notified scheme and satisfies prescribed conditions. The receipts base includes amounts paid/payable and received/deemed received, excludes domestic royalty/technical-fee computational provisions, and bars set-off of unabsorbed depreciation and brought-forward losses when the presumptive computation is adopted.