https://www.taxtmi.com/forum/issue?id=1196 Determination of tax provision applicability for payments to a non resident shipowner for domestic carriage depends on the factual character and regularity of the shipping activity; frequent or recurring use suggests the ship is engaged in regular business and therefore the provision addressing regular business operations applies, whereas occasional use aligns with the provision for occasional transactions, affecting withholding and tax treatment. en-us Thu, 21 May 2009 13:07:56 +0530 Thu, 23 Jan 2025 15:58:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=1196 Determination of tax provision applicability for payments to a non resident shipowner for domestic carriage depends on the factual character and regularity of the shipping activity; frequent or recurring use suggests the ship is engaged in regular business and therefore the provision addressing regular business operations applies, whereas occasional use aligns with the provision for occasional transactions, affecting withholding and tax treatment. Discussion-Forum Income Tax Thu, 21 May 2009 13:07:56 +0530 https://www.taxtmi.com/forum/issue?id=1196