Advance tax exemption for non-resident shipping income: no advance notices for income under the special shipping levy regime. Non-resident shipowners and charterers subject to the special levy and recovery under section 172 need not be issued advance tax notices under section 210 for income deemed to accrue or arise in India under that provision; however, advance tax notices may be issued in respect of any other income of such non-resident shipping concerns not covered by the deemed shipping income provision.