Special provision for computing profits and gains of shipping business other than cruise shipping in case of non-residents. – Section 44B

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....operations business Income Taxable under the head of PGBP Section 44B and read with section 172(2) 7.5% of the aggregate of the following amount: * Freight received in India or outside India for carriage of goods etc. shipped at port in India. * Freight received or deemed to be received in India for carriage of goods etc. shipped at port outside India. Other than cruise shipping business ....

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.... Other Provisions Shipping Business of Non-Resident [ Section 172 ] * Where a ship carries passengers, livestock, mail or goods shipped at a port in India, 7.5% of the amount paid or payable on account of such carriage to the owner or the charterer or any other person on his behalf, whether that sum is payable in India or outside India, shall be deemed to be the income arising to the owner/ cha....

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.... A Return may be filed by the person authorised by the master of the ship within 30 days of the departure of the ship from the port if:- * Assessing Officer is satisfied that it is not possible for the master of the ship to furnish the return required by section 172(3) before the departure of the ship from the port and * The master of the ship has made satisfactory arrangements for the f....