https://www.taxtmi.com/acts?id=43740 A special computation treats a specified proportion of aggregate passenger carriage receipts of a non-resident cruise ship operator, subject to prescribed conditions, as the profits and gains of business or profession; the deemed amounts consist of amounts paid or payable to the assessee or to any person on its behalf and amounts received or deemed received by or on behalf of the assessee on account of carriage of passengers, overriding the normal computation provisions. en-us Sat, 17 Aug 2024 12:53:53 +0530 Sat, 17 Aug 2024 12:53:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=43740 A special computation treats a specified proportion of aggregate passenger carriage receipts of a non-resident cruise ship operator, subject to prescribed conditions, as the profits and gains of business or profession; the deemed amounts consist of amounts paid or payable to the assessee or to any person on its behalf and amounts received or deemed received by or on behalf of the assessee on account of carriage of passengers, overriding the normal computation provisions. Act-Rules F. Acts / Amendment Acts Sat, 17 Aug 2024 12:53:53 +0530 https://www.taxtmi.com/acts?id=43740