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Section 44B & 172 - Special provision for computing profits and gains of shipping business in case of non-residents

Income Tax - Profit and Gains of Business or Profession - 78 - SEC - 44B: SPECIAL PROVISION FOR COMPUTING PROFITS AND GAINS OF SHIPPING BUSINESS IN THE CASE OF NON-RESIDENTS Applicable to Non-resident in shipping operations business Income deemed as .....

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ive rate Assessee cannot show. Recovery Mechanism Recovery mechanism in Section 172 for amount received in India or outside India for carriage of goods etc. shipped at any port in India. Provisions of Section 28 to 43A Not applicable Set-off of curre .....

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S OF NON-RESIDENT Where a ship carries passengers, livestock, mail or goods shipped at a port in India, 7.5% of the amount paid or payable on account of such carriage to the owner or the charterer or any other person on his behalf, whether that sum i .....

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