Non-resident shipping concerns paying tax u/s 172,IT act 1961 required not to pay advance tax u/s 210 of Income Tax Act, 1961 in respect of their income from shipping business.

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..... -11-1976 Order-Instruction
Income Tax
INSTRUCTION NO. 1028/CBDT Dated : November 24, 1976 Section(s) Referred: 172 Statute: Income - Tax Act, 1961 It has been represented to the Board that n .....

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..... non-resident, can leave an Indian port. The Board have decided that advance tax notices u/s 210 of the Income-tax Act need not be issued to such non-resident shipping owners or charterers in relation .....

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