Cruise ship operator tax rules under section 44BBC require non-residents to satisfy specified vessel, voyage and operation conditions. Amendment adds special provisions under section 44BBC for non-resident cruise ship operators: to qualify they must operate passenger ships meeting prescribed size or capacity and passenger facilities; run scheduled voyages or shore excursions touching at least two Indian seaports or the same Indian seaport twice; carry passengers primarily rather than cargo; and operate in accordance with procedures or guidelines issued by the Ministry of Tourism or Ministry of Shipping.
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Provisions expressly mentioned in the judgment/order text.
Cruise ship operator tax rules under section 44BBC require non-residents to satisfy specified vessel, voyage and operation conditions.
Amendment adds special provisions under section 44BBC for non-resident cruise ship operators: to qualify they must operate passenger ships meeting prescribed size or capacity and passenger facilities; run scheduled voyages or shore excursions touching at least two Indian seaports or the same Indian seaport twice; carry passengers primarily rather than cargo; and operate in accordance with procedures or guidelines issued by the Ministry of Tourism or Ministry of Shipping.
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