https://www.taxtmi.com/acts?id=11825 The ship's master must furnish a return of transportation charges accrued or received since the last arrival before departure, or an authorised person may file within thirty days if arrangements are accepted by the Assessing Officer. The Assessing Officer will assess that income under the Fourteenth Schedule entry for shipping receipts, determine tax at foreign company rates, and the sum so determined is payable by the master or his authorised representative. Port clearance is conditional on payment or satisfactory arrangements. Tax paid under this procedure is treated as advance tax if the owner or charterer opts for assessment under the general Code provisions. en-us Fri, 17 Sep 2010 11:13:47 +0530 Fri, 17 Sep 2010 11:13:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=11825 The ship's master must furnish a return of transportation charges accrued or received since the last arrival before departure, or an authorised person may file within thirty days if arrangements are accepted by the Assessing Officer. The Assessing Officer will assess that income under the Fourteenth Schedule entry for shipping receipts, determine tax at foreign company rates, and the sum so determined is payable by the master or his authorised representative. Port clearance is conditional on payment or satisfactory arrangements. Tax paid under this procedure is treated as advance tax if the owner or charterer opts for assessment under the general Code provisions. Act-Rules Bills Fri, 17 Sep 2010 11:13:47 +0530 https://www.taxtmi.com/acts?id=11825