Cruise ship operating conditions require passenger capacity, Indian port calls, passenger use, and compliance with tourism and shipping guidelines. A non-resident assessee engaged in the business of operating cruise ships satisfies the prescribed conditions only if the passenger ship has a carrying capacity of more than two hundred passengers or a length of seventy-five metres or more, is fitted for leisure and recreational use with appropriate dining and cabin facilities, and is operated primarily for passengers rather than cargo. The ship must be run on a scheduled voyage or shore excursion touching at least two sea ports in India, or the same sea ports in India twice, and must follow any procedure and guidelines issued by the relevant ministries.
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Cruise ship operating conditions require passenger capacity, Indian port calls, passenger use, and compliance with tourism and shipping guidelines.
A non-resident assessee engaged in the business of operating cruise ships satisfies the prescribed conditions only if the passenger ship has a carrying capacity of more than two hundred passengers or a length of seventy-five metres or more, is fitted for leisure and recreational use with appropriate dining and cabin facilities, and is operated primarily for passengers rather than cargo. The ship must be run on a scheduled voyage or shore excursion touching at least two sea ports in India, or the same sea ports in India twice, and must follow any procedure and guidelines issued by the relevant ministries.
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