Shipping business of non-residents

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....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 owner or the charterer or to....

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....f 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 receipt of the return, the 6[Assessin....

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.... (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 for the payment thereof. (7) Nothing in this s....

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.... 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. 01-06-1975 before it was read as, "unless the Income-tax Officer....