Part DCA - Safe Harbour Rules for income referred to in clause (i) of sub-section (1) of section 9 chargeable to tax under the head (From Rule 10TI to Rule 10TIC)
Cruise ship operation conditions define when a non-resident may be covered for presumptive taxation of shipping income. Conditions are prescribed for a non-resident assessee engaged in the business of operating cruise ships for the purposes of section 44BBC. The ship must be a passenger vessel with a carrying capacity of more than two hundred passengers or a length of seventy-five metres or more, operated for leisure and recreational purposes with appropriate dining and cabin facilities. It must run on a scheduled voyage or shore excursion touching at least two sea ports in India, or the same sea ports twice, be used primarily for carrying passengers and not cargo, and be operated in accordance with any procedure or guidelines issued by the Ministry of Tourism or the Ministry of Shipping.
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Provisions expressly mentioned in the judgment/order text.
Cruise ship operation conditions define when a non-resident may be covered for presumptive taxation of shipping income.
Conditions are prescribed for a non-resident assessee engaged in the business of operating cruise ships for the purposes of section 44BBC. The ship must be a passenger vessel with a carrying capacity of more than two hundred passengers or a length of seventy-five metres or more, operated for leisure and recreational purposes with appropriate dining and cabin facilities. It must run on a scheduled voyage or shore excursion touching at least two sea ports in India, or the same sea ports twice, be used primarily for carrying passengers and not cargo, and be operated in accordance with any procedure or guidelines issued by the Ministry of Tourism or the Ministry of Shipping.
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