https://www.taxtmi.com/circulars?id=9052 Non-resident shipowners and charterers subject to the special levy and recovery under section 172 need not be issued advance tax notices under section 210 for income deemed to accrue or arise in India under that provision; however, advance tax notices may be issued in respect of any other income of such non-resident shipping concerns not covered by the deemed shipping income provision. en-us Wed, 24 Nov 1976 00:00:00 +0530 Wed, 01 Jun 2011 18:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=9052 Non-resident shipowners and charterers subject to the special levy and recovery under section 172 need not be issued advance tax notices under section 210 for income deemed to accrue or arise in India under that provision; however, advance tax notices may be issued in respect of any other income of such non-resident shipping concerns not covered by the deemed shipping income provision. Circulars Income Tax Wed, 24 Nov 1976 00:00:00 +0530 https://www.taxtmi.com/circulars?id=9052