Deemed profits for non-resident aircraft operators treated as business income from carriage receipts originating in or outside India. A special provision deems a fixed proportion of specified carriage receipts as the profits and gains of non-resident aircraft operators chargeable as business income. The aggregate comprises: (a) amounts paid or payable to the operator or on his behalf for carriage from any place in India; and (b) amounts received or deemed received in India for carriage from any place outside India. This provision operates notwithstanding the general sections governing computation of business profits.