TaxTMI 
TaxTMI 
Shipping business of non-residents
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.... the purpose of the levy and recovery of tax in the case of any ship, belonging to or chartered by a non-resident, which carries passengers, livestock, mail or goods shipped at a port in India ^1[****]. (2) Where such a ship carries passengers, livestock, mail or goods shipped at a port in India, ^2[seven and a half] per cent of the amount paid or payable on account of such carriage to the owne....
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....port and provided the master of the ship has made satisfactory arrangements for the filing of the return and payment of the tax by any other person on his behalf, the ^5[Assessing] Officer may, if the return is filed within thirty days of the departure of the ship, deem the filing of the return by the person so authorised by the master as sufficient compliance with this sub-section. (4) On rece....
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....ermining the tax payable under sub-section (4), the ^9[Assessing] Officer may call for such accounts or documents as he may require. (6) A port clearance shall not be granted to the ship until the Collector of Customs, or other officer duly authorised to grant the same, is satisfied that the tax assessable under this section has been duly paid or that satisfactory arrangements have been made fo....
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....shall be paid by him or refunded to him, as the case may be. ^10[(8) For the purposes of this section, the amount referred to in sub-section (2) shall include the amount paid or payable by way of demurrage charge or handling charge or any other amount of similar nature.] **************** NOTES:- 1. Omitted vide Section 19 of the Finance Act, 1975 w.e.f. 01-0....