{"id":1497,"date":"2025-02-08T17:11:06","date_gmt":"2025-02-08T11:41:06","guid":{"rendered":"https:\/\/www.caclubindia.com\/guide\/?p=1497"},"modified":"2025-06-26T15:56:13","modified_gmt":"2025-06-26T10:26:13","slug":"section-44bbd","status":"publish","type":"post","link":"https:\/\/www.caclubindia.com\/guide\/section-44bbd\/","title":{"rendered":"New Presumptive Taxation for Non-Residents w.e.f April 2026"},"content":{"rendered":"\n

Section 44BBD is proposed presumptive taxation scheme for non-resident companies those who will be providing services or technology in India. To ensure tax certainty and promote Electronics Manufacturing industry, a new presumptive taxation scheme is proposed under Section 44BBD for non-residents<\/strong>.<\/p>\n\n\n\n

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As per Budget 2025<\/span><\/strong>
In order to ensure certainty and promotion of this industry, it is proposed to provide a presumptive taxation regime for non-residents engaged in the business of providing services or technology, to a resident company which are establishing or operating electronics manufacturing facility or a connected facility for manufacturing or producing electronic goods, article or thing in India, under a scheme notified by the Central Government in the Ministry of Electronics and Information Technology and satisfies such conditions as prescribed in the rules.<\/em><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n
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