Section 44DA — Special provision for computing income by way of royalties, etc., in case of non

44DA. Special provision for computing income by way of royalties, etc., in case of non - residents. - (1) The income by way of royalty or fees for technical services received from Government or an Indian concern in pursuance of an agreement made by a non -resid ent (not being a company) or a foreign company with Government or the Indian concern after the 31st day of March, 2003, where such non-resident (not being a company) or a foreign company carries on business in India through a permanent establishment situat ed therein, or performs professional services from a fixed place of