https://www.taxtmi.com/acts?id=43899 A special computation treats a specified proportion of passenger receipts of non-resident cruise ship operators as profits chargeable under business income, notwithstanding sections 28-43A. The aggregate comprises amounts paid or payable to the assessee or on the assessee's behalf for carriage of passengers and amounts received or deemed received by or on behalf of the assessee for carriage of passengers, subject to prescribed conditions. en-us Sat, 17 Aug 2024 17:01:12 +0530 Sat, 17 Aug 2024 17:01:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=43899 A special computation treats a specified proportion of passenger receipts of non-resident cruise ship operators as profits chargeable under business income, notwithstanding sections 28-43A. The aggregate comprises amounts paid or payable to the assessee or on the assessee's behalf for carriage of passengers and amounts received or deemed received by or on behalf of the assessee for carriage of passengers, subject to prescribed conditions. Act-Rules Income Tax Sat, 17 Aug 2024 17:01:12 +0530 https://www.taxtmi.com/acts?id=43899