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Section44BBA
The Income-tax Act, 1961

Special provision for computing profits and gains of the business of operation of aircraft in the case of non-residents

Repealed From 01 Apr 1962 Act 43 of 1961 As on 18 Oct 2026

Act 43 of 1961 Ministry Finance Enacted 13 Sep 1961 In force 01 Apr 1962 Cited by 3 provisions

This provision is repealed. Repealed by the Income-tax Act, 2025 with effect from 1 April 2026. It is reproduced because conduct before that date is still charged, tried and appealed under it.

Section 44BBA of the Income-tax Act, 1961 deals with special provision for computing profits and gains of the business of operation of aircraft in the case of non-residents. Notwithstanding anything to the contrary contained in sections 28 to 43A, in the case of an assessee, being a non-resident, engaged in the business of operation of aircraft, a sum equal to five per cent of the aggregate of the amounts specified in sub-section (2) shall be deemed to be the profits an The Act came into force on 01 Apr 1962. Repealed by the Income-tax Act, 2025 with effect from 1 April 2026, but conduct before that date is still charged, tried and appealed under it.

(1) Notwithstanding anything to the contrary contained in sections 28 to 43A, in the case of an assessee, being a non-resident, engaged in the business of operation of aircraft, a sum equal to five per cent of the aggregate of the amounts specified in sub-section (2) shall be deemed to be the profits and gains of such business chargeable to tax under the head "Profits and gains of business or profession".

(2) The amounts referred to in sub-section (1) shall be the following, namely :—

(a) the amount paid or payable (whether in or out of India) to the assessee or to any person on his behalf on account of the carriage of passengers, livestock, mail or goods from any place in India; and (b) the amount received or deemed to be received in India by or on behalf of the assessee on account of the carriage of passengers, livestock, mail or goods from any place outside India.

Special provision for computing profits and gains of foreign companies engaged in the business of civil construction, etc., in certain turnkey power projects.

Section 44BBA, The Income-tax Act, 1961 (Act 43 of 1961).

Now in the Income-tax Act

INCOME-TAX-ACT-2025 61 Special provision for computation of income on presumptive basis in respect of certain business activities of certain non-residents Official correspondence

Measured by comparing the text of the two provisions, not taken from an official correspondence table — there is no machine-readable one. See both texts side by side before relying on it.

Both regimes are live. The repealed enactment still governs what happened while it was in force. We never redirect one to the other.

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

This section refers to

  1. s. 28 Profits and gains of business or profession
  2. s. 43A Special provisions consequential to changes in rate of exchange of currency

Referred to by 3

  1. Finance Act s. 10 Insertion of new section 44BBB
  2. s. 44AB Audit of accounts of certain persons carrying on business or profession
  3. s. 115JB Special provision for payment of tax by certain companies

Questions about Section 44BBA

What does Section 44BBA of the Income-tax Act deal with?

Section 44BBA of the Income-tax Act is headed "Special provision for computing profits and gains of the business of operation of aircraft in the case of non-residents". Notwithstanding anything to the contrary contained in sections 28 to 43A, in the case of an assessee, being a non-resident, engaged in the business of operation of aircraft, a sum equal to five per cent of the aggregate of the amounts specified in sub-section (2) shall be deemed to be the profits an

How do I find court cases under Section 44BBA of the Income-tax Act?

In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Income Tax Act 44BBA, section 44BBA Income Tax Act, section 44BBA of the Income-tax Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

What should I read with Section 44BBA of the Income-tax Act, and has it changed?

Its own text turns on section 28 (Profits and gains of business or profession), section 43A (Special provisions consequential to changes in rate of exchange of currency), so none of them can safely be read on its own. 3 other provisions in this corpus refer back to it. For anything done on or after 1 April 2026 the provision to read is Income-tax Act, 2025, section 61 (Special provision for computation of income on presumptive basis in respect of certain business activities of certain non-residents), which replaced it; conduct before that date is still charged, tried and appealed under this section.

When did Section 44BBA of the Income-tax Act come into force?

Section 44BBA of the Income-tax Act, cited as Income Tax Act 44BBA, came into force on 01 Apr 1962, having been enacted on 13 Sep 1961. It is no longer in force.

Other sections of this Act

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Recovered from the consolidated text published by the Income Tax Department, as amended by the Finance Act, 2026. India Code holds no record of this Act in any form. This page is not a substitute for legal advice.