Under section 61 of the Income-tax Act, 2025, which business qualifies for presumptive taxation only when it is carried on by a foreign company, and not by any other non-resident?

In the Table to section 61(2) of the Income-tax Act, 2025, civil construction, erection, testing or commissioning of plant for a turnkey power project approved by the Central Government (item 4) is available only to a foreign company, at 10% of the amount paid. Shipping, cruise-ship and aircraft operations and services for mineral oil prospecting are open to any non-resident, so a non-resident individual can use them.