Income-tax (Eighth Amendment) Rules, 2005

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..... Rules, 1962, namely: 1. (1) These rules may be called the Income-tax (Eighth Amendment) Rules, 2005. (2) They shall come into force on the 1st day of April, 2005. 2. In the Income-tax Rules, 1962 (a) in Part II, in sub-part G, after rule 11P, the following rules shall be inserted, namely: 11Q. Computation of deemed tonnage - (1) For the purpose of the Explanation to sub-section (4) of section .....

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..... e incidental activities (details given in Note 5 appearing after the corresponding Form No. 66) referred to in sub-section (5) of section 115VI 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. 11S. Computati .....

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