Conditions for non-resident, engaged in the business of operation of cruise ships for section 44BBC https://www.taxtmi.com/acts?id=47698 Eligibility requires a non-resident cruise operator to use a passenger leisure ship with dining and cabin facilities, operated primarily for passengers, performing scheduled voyages or shore excursions touching multiple Indian seaports or revisiting the same port, and complying with procedures and guidelines of the Ministry of Tourism or Ministry of Shipping as prerequisites for the special computation regime. en-us Wed, 22 Jan 2025 13:08:39 +0530 Wed, 22 Jan 2025 13:08:39 +0530 TaxTMI RSS Generator Conditions for non-resident, engaged in the business of operation of cruise ships for section 44BBC https://www.taxtmi.com/acts?id=47698 Eligibility requires a non-resident cruise operator to use a passenger leisure ship with dining and cabin facilities, operated primarily for passengers, performing scheduled voyages or shore excursions touching multiple Indian seaports or revisiting the same port, and complying with procedures and guidelines of the Ministry of Tourism or Ministry of Shipping as prerequisites for the special computation regime. Act-Rules Income Tax Wed, 22 Jan 2025 13:08:39 +0530 https://www.taxtmi.com/acts?id=47698