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        Case ID :
        Income Tax

        CBDT amended Income Tax Rules 1962 by introducing Rule 6GB u/s...

        Non-Resident Cruise Operators Must Meet New Size, Route, and Tourism Guidelines Under Income Tax Rule 6GB.

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                CBDT amended Income Tax Rules 1962 by introducing Rule 6GB u/s 44BBC, establishing conditions for non-resident cruise ship operators. The amendment specifies four key requirements: vessels must have 200+ passenger capacity or 75+ meter length with dining/cabin facilities; scheduled voyages must touch minimum two Indian seaports or same port twice; operations must primarily transport passengers not cargo; compliance with Tourism/Shipping Ministry guidelines required. The Income-tax (First Amendment) Rules 2025 took effect upon Official Gazette publication, aimed at regulating taxation of non-resident cruise operators' profits and gains from Indian operations under specialized computational provisions.
                                Note: It is a system-generated summary and is for quick reference only.
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