The Central Board of Direct Taxes (CBDT) on January 21, 2025, notified Income-tax (First Amendment) Rules, 2025 further to amend the Income-tax Rules, 1962.
The following has been stated: -
•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-residents, engaged in the business of operation of cruise ships for section 44BBC.
They shall come into force on January 22, 2025.
The detailed notification is given in the document below.
[Notification No.G.S.R.67(E)]
