Amendment of section 44B.

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....r than cruise shipping in case of non-residents"; (b) in sub-section (1), after the words "business of operation of ships,", the words, figures and letters "other than cruise ships referred to in section 44BBC," shall be inserted. - Clause 16 of the Bill seeks to amend section 44B of the Income-tax Act relating to special provision for computing profits and gains of shipping business in the c....