Presumptive taxation for nonresident aircraft operators: freight receipts taxed as presumptive business income with limited set offs. Section 44BBA establishes a presumptive taxation method for non resident aircraft operators, taxing income under PGBP as a fixed percentage of aggregate freight receipts for carriage to or from India; taxpayers may not declare income below the presumptive amount. Sections 28-43A are inapplicable to this computation, depreciation set off from other businesses is disallowed, loss set off from other businesses is permitted, Chapter VI A deductions remain available, and the rule treats corporate and non corporate non residents alike.