Non-residents engaged in business of providing services or technology for setting up an electronics manufacturing facility or in connection with manufacturing or producing electronic goods, article or thing in India - (New) Section 61(2)(Table Sl. No. 6) / (Old) Section 44BBD https://www.taxtmi.com/manuals?id=7926 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. en-us Wed, 02 Apr 2025 17:52:00 +0530 Wed, 27 May 2026 16:36:00 +0530 TaxTMI RSS Generator Non-residents engaged in business of providing services or technology for setting up an electronics manufacturing facility or in connection with manufacturing or producing electronic goods, article or thing in India - (New) Section 61(2)(Table Sl. No. 6) / (Old) Section 44BBD https://www.taxtmi.com/manuals?id=7926 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. Manuals Income Tax Wed, 02 Apr 2025 17:52:00 +0530 https://www.taxtmi.com/manuals?id=7926