From the Income Tax Department's correspondence. Change labels are an aid to reading; the text of the Acts prevails. Text as on 22 May 2026 (1961) and 25 August 2026 (2025) · 1961 source ↗ · 2025 source ↗ ·
1961 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.]Read on its page ›
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Section 44BBASpecial provision for computing profits and gains of the business of operation of aircraft in the case of non-residents.Read on its page ›
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Section 44BBBSpecial provision for computing profits and gains of foreign companies engaged in the business of civil construction, etc., in certain turnkey power projects.Read on its page ›
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Section 44BBC[Special provision for computing profits and gains of business of operation of cruise ships in case of non-residents.Read on its page ›
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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 on its page ›
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2025 Income-tax Act, 2025
Section 61Special provision for computation of income on presumptive basis in respect of certain business activities of certain non-residents.Read on its page ›