https://www.taxtmi.com/acts?id=47049 Special provision for non-resident aircraft operators deems a sum equal to five per cent of the aggregate of specified carriage receipts to be the profits and gains of the business chargeable under "Profits and gains of business or profession." The aggregate includes (a) amounts paid or payable to the assessee or on his behalf for carriage from any place in India, and (b) amounts received or deemed to be received in India for carriage from any place outside India. en-us Tue, 07 Jan 2025 12:08:30 +0530 Tue, 07 Jan 2025 12:08:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=47049 Special provision for non-resident aircraft operators deems a sum equal to five per cent of the aggregate of specified carriage receipts to be the profits and gains of the business chargeable under "Profits and gains of business or profession." The aggregate includes (a) amounts paid or payable to the assessee or on his behalf for carriage from any place in India, and (b) amounts received or deemed to be received in India for carriage from any place outside India. Act-Rules F. Acts / Amendment Acts Tue, 07 Jan 2025 12:08:30 +0530 https://www.taxtmi.com/acts?id=47049