TMI BlogSpecial provision for computing profits and gains of business of operation of cruise ships in case of non-residentsX X X X Extracts X X X X X X X X Extracts X X X X ..... tax Act, 1961 - Act-Rules - 1 [ Special provision for computing profits and gains of business of operation of cruise ships in case of non-residents 44BBC. (1) Notwithstanding anything to the contrary ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ss or profession. . (2) The amounts referred to in sub-section (1) shall be the following, namely: (a) the amount paid or payable to the assessee or to any person on his behalf on account of the carri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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