838/CBDT.

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....y a non-resident, can leave an Indian Port, have been modified in certain respects with effect from 1st June, 1975 (vide section 19 of the Finance Act, 1975). The effect of the amendments is that the provisions of section 172 will now apply even to those non-resident shipping concerns who have an agent in India from whom the tax can be recovered under the other provisions of the Act. Secondly, for....

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....by a non-resident regular liner shipping concern to furnish the return required by section 172(3) before the departure of each ship from an Indian port, suitable arrangements will be made to the satisfaction of the Income-tax Officer who is at present having jurisdiction to make regular assessments in the case of the non-resident shipping concern (hereinafter referred to as the assessing Income-ta....

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.... Income-tax Officer (dealing with shipping cases u/s 172) in each poty town, giving the date of entry and the date of departure from the port and a copy of such intimation will also be sent by registered post to the Income-tax Officer assessing the shipping concern. This stipulation should also be incorporated in the guarantee bond. (d) On the aforesaid arrangements being made to the satisfacti....

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.... of the Act, (ii) Intimation of arrival and departure of ship, (iii) Letter from the assessing Income-tax Officer to the port Income-tax Officers and (iv) Letter from the port Income-tax Officer to the Collector of Customs, are set out in Annexures 'A' to 'D' (printed below). 4. It may be particularly noted that Annexure 'D' makes it clear that the letter of authority will remain valid upto a p....