Section 44BBD — 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: where it sits in the Income-tax Act, 2025

As per the official CBDT correspondence, Section 44BBD (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) of the Income-tax Act, 1961 corresponds to Section 61 (Special provision for computation of income on presumptive basis in respect of certain business activities of certain non-residents) of the Income-tax Act, 2025.

Source: the CBDT’s official 1961↔2025 correspondence table (incometaxindia.gov.in), captured 2026-07-21. This is a research aid — verify against the official CBDT utility ↗ before professional reliance.