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

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.... 44BBC of the Income-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 t....

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....ns of business or profession.". (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 behal....