Rule 11R - Incidental activities for purposes of relevant shipping income - Income-tax Rules, 1962

Incidental activities for purposes of relevant shipping income. 11R. The incidental activities (details given in Note 5 appearing after the corresponding Form No. 66) referred to in sub-section (5) of section 115V-I shall be the following, namely : (i) maritime consultancy charges; (ii) income from loading or unloading of cargo; (iii) ship management fees or remuneration received for managed vessels; and (iv) maritime education or recruitment fees.