The Statutory Brief

IT Act 1961 → 2025 / Sections 44B–44DA, 115AB–115I, 115JG–115JH

Non-residents & DTAA

Sections 44B–44DA, 115AB–115I, 115JG–115JH → Sections 59–220

Presumptive taxation of non-residents (44B–44BBD), 44DA, NRI investment income (115C–115I), GDRs, sportsmen, POEM

Sections 44B–44DA, 115AB–115I, 115JG–115JH of the old Income-tax Act, 1961 · new sections 59–220 under the Income-tax Act, 2025

New reference Section 61 (presumptive), 59, 193, 208–220

Income-tax Act, 1961Sections 44B–44DA, 115AB–115I, 115JG–115JH

  • 44B, 44BB, 44BBA, 44BBB, 44BBC, 44BBD: six separate presumptive schemes for non-residents
  • 44DA: royalty/FTS of non-residents with a PE — net basis
  • 115C–115I: Chapter XII-A for NRIs' investment income
  • 115BBA: sportsmen; 115JH: foreign company resident in India (POEM)

Applies to FY 2025-26 (AY 2026-27) and earlier years.

Income-tax Act, 2025Section 61 (presumptive), 59, 193, 208–220

  • Section 61: one presumptive section with a table for shipping, oil exploration, aircraft, turnkey, cruise and electronics services
  • Section 59: royalty and FTS computation for non-residents
  • 212–217: NRI investment income (old 115C–115I); section 218 now taxes OBU/IFSC unit business income (FA 2026)
  • 211: sportsmen; 219, 220: branch conversion and POEM

Applies from tax year 2026-27 (from 1 April 2026).

Section-by-section mapping (17 sections)

1961 ActSubject2025 Act
44BPresumptive income — shipping business (non-residents)61
44BBPresumptive income — mineral oil exploration services (non-residents)61
44BBAPresumptive income — aircraft operation (non-residents)61
44BBBPresumptive income — turnkey power projects (foreign companies)61
44BBCPresumptive income — cruise ship operation (non-residents)61
44BBDPresumptive income — electronics manufacturing services (non-residents)61
44DARoyalty and FTS of non-residents with a PE59
115ABTax on income from units purchased in foreign currency or capital gains arising from their transfer208
115ACBonds/GDRs purchased in foreign currency (non-residents)209
115ACAGDRs purchased by resident employees193
115BBANon-resident sportsmen and sports associations211
115CSpecial provisions relating to certain incomes of non-residents212
115DSpecial provision for computation of total income of non-residents213
115HBenefit under Chapter to be available in certain cases even after assessee becomes resident217(1)
115IChapter not to apply if the assessee so chooses217(2) (CBDT: 218)
115JGConversion of Indian branch of a foreign bank into subsidiary219
115JHForeign company said to be resident in India220

Source: CBDT mapping of sections, Income-tax Act 1961 to Income-tax Act 2025.

What changed

Consolidated: six presumptive schemes for non-residents merge into a single section 61 with a table of rates. Finance Act 2026 merged old 115H/115I into section 217.

Practice notes

  • Non-resident rate provisions under 115A have their own page.
  • Old 115BBA (sportsmen) TDS is 393(2) Table 1.

These are summaries, not the statutory text. Read the bare Act for both sections on the Income Tax Department's official site, which also has a side-by-side comparison utility.

Frequently asked

What is section 44BB in the new Income Tax Act?

Presumptive taxation of non-residents in oil exploration services is part of section 61 of the Income-tax Act, 2025, which combines old 44B, 44BB, 44BBA, 44BBB, 44BBC and 44BBD.

What is section 44B called in the new Income-tax Act, 2025?

Section 44B of the Income-tax Act, 1961 (Presumptive income — shipping business (non-residents)) corresponds to section 61 of the Income-tax Act, 2025, which applies from 1 April 2026 (tax year 2026-27).

What is section 44BB called in the new Income-tax Act, 2025?

Section 44BB of the Income-tax Act, 1961 (Presumptive income — mineral oil exploration services (non-residents)) corresponds to section 61 of the Income-tax Act, 2025, which applies from 1 April 2026 (tax year 2026-27).

What is section 44BBA called in the new Income-tax Act, 2025?

Section 44BBA of the Income-tax Act, 1961 (Presumptive income — aircraft operation (non-residents)) corresponds to section 61 of the Income-tax Act, 2025, which applies from 1 April 2026 (tax year 2026-27).

What is section 44BBB called in the new Income-tax Act, 2025?

Section 44BBB of the Income-tax Act, 1961 (Presumptive income — turnkey power projects (foreign companies)) corresponds to section 61 of the Income-tax Act, 2025, which applies from 1 April 2026 (tax year 2026-27).

What is section 44BBC called in the new Income-tax Act, 2025?

Section 44BBC of the Income-tax Act, 1961 (Presumptive income — cruise ship operation (non-residents)) corresponds to section 61 of the Income-tax Act, 2025, which applies from 1 April 2026 (tax year 2026-27).

What is section 44BBD called in the new Income-tax Act, 2025?

Section 44BBD of the Income-tax Act, 1961 (Presumptive income — electronics manufacturing services (non-residents)) corresponds to section 61 of the Income-tax Act, 2025, which applies from 1 April 2026 (tax year 2026-27).

What changed in Sections 44B–44DA, 115AB–115I, 115JG–115JH under the new Income Tax Act?

Consolidated: six presumptive schemes for non-residents merge into a single section 61 with a table of rates. Finance Act 2026 merged old 115H/115I into section 217.

Related sections

115A→207Tax on dividends, interest, royalty and FTS of non-residents and foreign companies9→9Income deemed to accrue or arise in India (business connection, royalty, FTS, interest)195→393(2)TDS on interest and other sums paid to non-residents (residual provision)90 / 90A→159Double taxation relief under tax treaties (DTAA)