Shipping business of non-residents.

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..... of tax in the case of any ship, belonging to or chartered by a non-resident, which carries passengers, livestock, mail or goods shipped at a port in India. (2) Where such a ship carries passengers, livestock, mail or goods shipped at a port in India,-- (a) 7.5 % of the amount paid or payable on account of such carriage shall be deemed to be income accruing in India to the owner or charterer or .....

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..... ssible for the master of the ship to furnish the return before the departure of the ship from the port; and (ii) the master of the ship has made satisfactory arrangements for filing of the return and payment of tax by any other person on his behalf; and (b) the return is filed within thirty days of the departure of the ship by any person so authorised by the master. (5) On receipt of the retu .....

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..... p until the Commissioner of Customs, or other officer duly authorised to grant the same, is satisfied that the tax assessable under this section has been duly paid or that satisfactory arrangements have been made for the payment thereof. (9) Nothing in this section shall prevent the owner or charterer of a ship from claiming, before the end of the year following the tax year in which the date of .....

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