Conditions for non-resident, engaged in the business of operation of cruise ships for section 44BBC
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.... non-residents. 6GB. Conditions for non-resident, engaged in the business of operation of cruise ships for section 44BBC.- For the purposes of section 44BBC, an assessee, being a non-resident, engaged in the business of operation of cruise ships shall, - (i) operate a passenger ship having a carrying capacity of more than two hundred passengers or length of seventy-five meters or mo....
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