Section 44BBD - 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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..... 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. [ Section 44BBD ] [ W.e.f. 01.04.2026 Inserted vide Section 11 of the Finance Act, 2025 ] (1) Notwithstanding anything to the contrary contained in sections 28 to 43A, where an assessee, b .....

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..... iness of the non-resident assessee chargeable 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-resid .....

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