Special provision for computing profits and gains of business of operation of cruise ships in case of non-residents

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....me-tax Act, 1961<br>1[Special provision for computing profits and gains of business of operation of cruise ships in case of non-residents 44BBC. (1) Notwithstanding anything to the contrary contained....

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....fession.". (2) The amounts referred to in sub-section (1) shall be the following, namely:-- (a) the amount paid or payable to the assessee or to any person on his behalf on account of the carriage ....