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of <h1>Non-resident ship operators taxed at 7.5% on specified receipts for carriage; receipts include demurrage and handling (Sections 28-43A overridden)</h1> For a non-resident engaged in ship operation (excluding cruise ships), seven and a half percent of specified receipts is deemed taxable business income. The base comprises (i) amounts paid or payable, whether inside or outside India, for carriage of passengers, livestock, mail or goods shipped at any Indian port, and (ii) amounts received or deemed received in India for carriage of such items shipped at ports outside India. Receipts include demurrage, handling or similar charges. This special computation overrides sections 28-43A.
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