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          <h1>Income-tax Act Section 44B amendment excludes cruise shipping from non-resident shipping business profit computations starting April 2025.</h1> Section 44B of the Income-tax Act is amended effective April 1, 2025, to address the computation of profits and gains from the shipping business for non-residents. The amendment changes the marginal heading to specify that it applies to shipping businesses other than cruise shipping. Additionally, sub-section (1) is revised to exclude cruise ships, as referenced in section 44BBC, from the scope of this provision.

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