Full Text
REGD. No. D. L.-33004/99
The Gazette of India
CG-DL-E-22012025-260357
EXTRAORDINARY
PART II-Section 3-Sub-section (i)
PUBLISHED BY AUTHORITY
No. 38]
NEW DELHI, TUESDAY, JANUARY 21, 2025/ MAGHA 1, 1946
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 21st January, 2025
INCOME-TAX
G.S.R. 67(E). In exercise of the powers conferred by section 295 read with the sub-section (1) of
section 44BBC of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following
rules further to amend the Income-tax Rules, 1962, namely:—
1.
(1) These rules may be called the Income-tax (First Amendment) Rules, 2025.
(2) They shall come into force on the date of their publication in the Official Gazette.
2.
In the Income-tax Rules, 1962, after rule 6GA, the following shall be inserted, namely:-
“CCCB.- Special provisions for computing profits and gains of business of operation of cruise ships in
case of non-residents.
6GB. Conditions for non-resident, engaged in the business of operation of cruise ships for section
44BBC. For the purposes of section 44BBC, an assessee, being a non-resident, engaged in the business of
operation of cruise ships shall,
(i)
operate a passenger ship having a carrying capacity of more than two hundred passengers or length of
seventy-five meters or more, for leisure and recreational purposes and having appropriate dining and
cabin facilities for passengers;
(ii) operate such ship on scheduled voyage or shore excursion touching at least two sea ports of India or same
sea ports of India twice;
(iii) operate such ship primarily for carrying passengers and not for carrying cargo; and
(iv) operate such ship as per the procedure and guidelines if any, issued by the Ministry of Tourism or
Ministry of Shipping.".
[Notification No. 9/2025/ F.No.370142/18/2024-TPL]
SOURABH JAIN, Under Secy.
Note: The principal rules were published in the Gazette of India, Extraordinary, Part-II, section 3, sub-section
(ii) vide number S.O. 969(E), dated the 26th March, 1962 and were last amended vide notification number
G.S.R. 739(E) dated the 29th November, 2024.