CBDT notifies rules for Presumptive Scheme for NR engaged in Business of operation of Cruise Ships [Read Notification]

The Central Board of Direct Taxes (CBDT) has notified the rules for Presumptive scheme for NR engaged in business of operation of cruise ships via issuing a Notification.

The Notification Read as Follows:

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:-

These rules may be called the Income-tax (First Amendment) Rules, 2025. They shall come into force on the date of their publication in the Official Gazette.

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.”.

For Official Notification Download PDF Given Below: