Section 61 — Special provision for computation of income on presumptive basis in respect of certain business activities of certain non-residents: its source in the Income-tax Act, 1961

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 consolidates Section 44B, Section 44BB, Section 44BBA, Section 44BBB, Section 44BBC and Section 44BBD of the Income-tax Act, 1961 as per the official CBDT correspondence.

source provisions · income-tax act, 1961

Section 44B — Special provision for computing profits and gains of shipping business other than cruise shipping in case of non-residents
Section 44BB — Special provision for computing profits and gains in connection with the business of exploration, etc., of mineral oils
Section 44BBA — Special provision for computing profits and gains of the business of operation of aircraft in the case of non-residents
Section 44BBB — Special provision for computing profits and gains of foreign companies engaged in the business of civil construction, etc., in certain turnkey power projects
Section 44BBC — Special provision for computing profits and gains of business of operation of cruise ships in case of non-residents
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

read both texts · §44B (1961) vs §61 (2025)

loading…

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.

frequently asked

Is Section 61 of the Income-tax Act, 2025 a new provision?

No — it derives from Section 44B, Section 44BB, Section 44BBA, Section 44BBB, Section 44BBC, Section 44BBD of the Income-tax Act, 1961.

What does Section 61 of the Income-tax Act, 2025 deal with?

Section 61 — "Special provision for computation of income on presumptive basis in respect of certain business activities of certain non-residents", under CHAPTER IV - COMPUTATION OF TOTAL INCOME of the Income-tax Act, 2025.

— built by nexus

Nexus answers full tax questions the same way — a citation-grounded advisory artifact with verdict, authority chain, computation and drafting, every citation traceable to an official source.

start researching →

same chapter · chapter iv - computation of total income · income-tax act, 2025

Section 57 — Revenue recognition for construction and service contracts
Section 58 — Special provision for computing profits and gains of business or profession on presumptive basis in case of certain residents
Section 59 — Computation of royalty and fee for technical services in hands of non-residents
Section 60 — Deduction of head office expenditure in case of non-residents
Section 62 — Maintenance of books of accounts
Section 63 — Tax audit
Section 64 — Special provision for computing deductions in case of business reorganisation of co-operative banks
Section 65 — Interpretation for the purposes of section 64

frequently looked up · income-tax act, 2025

§2 · §4 · §13 · §14 · §16 · §20 · §26 · §46 · §59 · §63 · §67 · §86 · §92 · §111 · §118 · §122 · §123 · §150 · §170 · §179 · §185 · §202 · §203 · §206 · §211 · §228 · §253 · §263 · §268 · §270 · §279 · §287 · §289 · §294 · §303 · §313 · §316 · §319 · §334 · §349 · §351 · §353 · §393 · §397 · §398 · §401 · §405 · §410 · §412 · §413 · §423 · §427 · §464 · §475 · §489 · §499 · §500 · §536