https://www.taxtmi.com/acts?id=3725 Rule 11R under the Income-tax Rules, 1962 identifies the incidental activities treated as part of relevant shipping income for the tonnage tax scheme applicable to shipping companies. The permitted incidental activities include maritime consultancy charges, income from loading or unloading cargo, ship management fees or remuneration received for managed vessels, and maritime education or recruitment fees. The rule functions as a definitional provision for ancillary shipping-related receipts. en-us Sat, 19 Jan 2008 22:45:54 +0530 Tue, 19 May 2026 12:38:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=3725 Rule 11R under the Income-tax Rules, 1962 identifies the incidental activities treated as part of relevant shipping income for the tonnage tax scheme applicable to shipping companies. The permitted incidental activities include maritime consultancy charges, income from loading or unloading cargo, ship management fees or remuneration received for managed vessels, and maritime education or recruitment fees. The rule functions as a definitional provision for ancillary shipping-related receipts. Act-Rules Income Tax Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=3725