Conditions to be fulfilled by a non

Rule 44 — Conditions to be fulfilled by a non

Parent Act Section(s): Section 61

Full Text

44. Conditions to be fulfilled by a non-resident, engaged in the business of operation of cruise ships under section 61(2) [Table: Sl. No. 2].— 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 ports of India twice; (c) operate such ship primarily for carrying passengers and not for carrying cargo; and (d) operate such ship as per the procedure and guidelines if any, issued by the Ministry of Tourism or Ministry of Ports, Shipping and Waterways.

Cross-References

Act Sections Referenced

• Section 61

Related Rules

• None

Practical Notes

[To be populated — interpretive notes, circular references, case law pointers]