Held that for computing the deemed income under S. 44B is the amount paid or payable to the assessee or amount received or deemed to be received by the assessee on account of carriage of passengers, livestock, mail or goods, etc..  GST cannot be included while computing deemed income under S. 44B.  Section  44B overrides the provisions of S. 29, hence S. 145A is not applicable for computing deemed income under S. 44B. Income offered income under deeming provision-Provsion of book profit is not applicable.  The assessee has offered income of operation of ships to tax under the deeming provisions of s. 44B r/w s. 90(2) and art. 8 of India-Hong Kong Tax Treaty; and therefore, in view of Expln. 4A to s. 115JB(1), the provisions of S. 115JB are not applicable to the assessee  (AY. 2020-21)