Rule 44: For the purposes of section 61

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Rule 44 - For the purposes of section 61

44. For the purposes of section 61(2) [Table: Sl. No. 2], a non-resident assessee, engaged in the business of operation of cruise ships shall,— (a) 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; (b) operate such ship on scheduled voyage or shore excursion touching at least two sea ports of India or same sea por

Conditions to be fulfilled by a resident company for purposes of section 61(2) [Table: Sl. No. 6].

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