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Rule 6GB: Conditions for non-resident, engaged in the business of operation of cruise ships for section 44BBC

The Income-tax Rules, 1962Central Act · 1962

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

[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 more, for leisure and recreational purposes and having appropriate dining and cabin facilities for passengers;

(ii) operate such ship on scheduled voyage or shore excursion touching at least two sea ports of India or same sea ports of India twice;

(iii) operate such ship primarily for carrying passengers and not for carrying cargo; and

(iv) operate such ship as per the procedure and guidelines if any, issued by the Ministry of Tourism or Ministry of Shipping.]

Where this provision sits

ActThe Income-tax Rules, 1962
Rule6GB
Marginal noteConditions for non-resident, engaged in the business of operation of cruise ships for section 44BBC
JurisdictionCentral
StatusIn force as published by the source

How this provision has been amended

Taken from the footnotes printed with the provision by the source. Where a footnote names the amending instrument, it is quoted as printed.

  • inserted. Inserted by the Income-tax (First Amendment) Rules, 2025, w.e.f. 21-1-2025.

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