Income Tax: The Central Board of Direct Taxes (CBDT) has inserted new rule 6GB prescribing the conditions for non-residents to be engaged in the business of operation of cruise ships for section 44BBC.(22.01.2025)

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Income Tax:

The Central Board of Direct Taxes (CBDT) has inserted new rule 6GB prescribing the conditions for non-residents to be engaged in the business of operation of cruise ships for section 44BBC.

[Notification No. 9 /2025 dated 21.01.2025]