Special provision for computing profits and gains of 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

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....puting profits and gains of 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. 44BBD. (1) Notwithstanding anything to the contrary contained in sections 28 to 43A, where an assessee, being a non-resident, engaged in the business....

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.... to tax under the head "Profits and gains of business or profession". (2) The amounts referred 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 as....