CBDT, in exercise of powers conferred by section 295 of the
Income Tax Act, 1961 ('the Act'), through Notification No.
9/2025 dated January 21, 2025, prescribes certain conditions,
through insertion of the Rule 6GB to the Income-tax Rules, 1962, in
relation to Section 44BBC of the Act for computing profits and
gains of business of operating cruise ship by non-resident.
Rule 6GB – Conditions for non-resident, engaged in
the business of operation of cruise ships for section 44BBC
–
(i) operates a passenger ship having a carrying capacity of more
than 200 passengers or length of at least 75 meters, for leisure
and recreational purpose and having appropriate dinning and cabin
facilities for the passengers;
