— official CBDT correspondence

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

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)