Rule 6GB - Conditions for non-resident, engaged in the business of operation of cruise ships for section 44BBC - Income-tax Rules, 1962

1 [CCCB.- Special provisions for computing profits and gains of business of operation of cruise ships in case of 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 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. ] ************** NOTES:- 1 . Inserted vide Notification No. 09/2025 dated 21-01-2025