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of <h1>New Rule 6GB: Conditions for Non-Resident Cruise Ship Operators Under Section 44BBC</h1> The Income-tax (First Amendment) Rules, 2025, introduced by the Central Board of Direct Taxes, amend the Income-tax Rules, 1962. Effective upon publication in the Official Gazette, the amendment adds rule 6GB, detailing conditions for non-resident entities operating cruise ships under section 44BBC. These entities must operate passenger ships with a capacity exceeding 200 passengers or a length of at least 75 meters, intended for leisure and recreation. The ships must conduct scheduled voyages or shore excursions touching at least two Indian sea ports or the same port twice, primarily for passenger transport, adhering to guidelines from the Ministry of Tourism or Shipping.
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