61 — 61. Special provision for computation of income on presumptive basis in respect of certain business activities of certain nonresidents.
IT Rules
Original Rule Text
61. Special provision for computation of income on presumptive basis in respect of certain business activities of certain nonresidents. — [Part 2/2] Summary This chunk pertains to foreign company involvement in specific areas of civil construction and mineral oil extraction projects, subjected to a certain percentage-based tax rule as ... — Rule 61 of IT2025