Rule - 11R (of Income Tax Rules, 1962), Income-tax Rules, 1962
Rule - 11R (of Income Tax Rules, 1962), Income-tax Rules, 1962
Incidental activities for purposes of relevant shipping income
The incidental activities (details given in Note 5 appearing after the corresponding Form No. 66) referred to in sub-section (5) of section 115V-I (of Income Tax Act, 1961) shall be the following, namely :—
(i) maritime consultancy charges;(ii) income from loading or unloading of cargo;(iii) ship management fees or remuneration received for managed vessels; and(iv) maritime education or recruitment fees
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