TMI BlogShipping income for voyages performed by the vessels u/s 172 - DTAA between India and Singapore -...Shipping income for voyages performed by the vessels u/s 172 - DTAA between India and Singapore - shipping income sourced in Singapore and assessable to tax at Singapore on accruing and not on remittances basis, for the Year of Assessment 2016 and 2017. It is further clarified that a physical flow of funds is therefore not relevant and the chartered income is subject to tax in Singapore on remittances basis. - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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