Assessment of non-resident in respect of the shipping business
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....s slot charter, space charter or joint charter) shall, regardless of anything to the contrary contained in any other provisions of this Code, be made in accordance with the provisions of this section. (2) The master of a ship belonging to, or chartered by, a non-resident shall, before the departure of the ship, furnish to the Assessing Officer a return of the full amount of transportation charg....
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....p;(a) assess the income referred to in sub-section (1), after calling for such documents as he deems fit; and (b) determine the sum payable as tax thereon at the rates applicable to the total income of a foreign company. (5) The sum determined under sub-section (4) shall be payable by the master of the ship or any other person authorised by him. (6) A port clearance sha....


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