Insertion of new section 44BBD.

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....logy for setting up an electronics manufacturing facility or in connection with manufacturing or producing electronic goods, article or thing in India. '44BBD. (1) Notwithstanding anything to the contrary contained in sections 28 to 43A, where an assessee, being a non-resident, engaged in the business of providing services or technology in India, for the purposes of setting up an electronics man....

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....d to in sub-section (1) shall be the following:-- (a) the amount paid or payable to the non-resident assessee or to any person on his behalf on account of providing services or technology; and (b) the amount received or deemed to be received by the non-resident assessee or on behalf of non-resident assessee on account of providing services or technology: Provided that the provisions of secti....