Assessment of non-resident shipping income requires the master to file returns and secure tax payment before port clearance.

Assessment of income from operation of ships by non-residents requires the ship's master to furnish a return of transportation charges before departure (or within thirty days if authorised). The Assessing Officer shall assess the income, call for documents and determine tax at rates applicable to a foreign company; that tax is payable by the master or an authorised person. Port clearance is conditional on tax payment or satisfactory arrangements, and any tax paid under this section is treated as advance tax if the owner or charterer opts for assessment under the general provisions.

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