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

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..... tion of cruise ships in case of non-residents.
Income-tax Rules, 1962
1[CCCB.- Special provisions for computing profits and gains of business of operation of cruise ships in case of non-resident .....

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..... ational 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 .....

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