Rule – 11Q, Computation of deemed tonnage
March 16, 2018
Rule – 11S, Computation of average of net tonnage for charter-in of tonnage
March 16, 2018

Rule – 11R, Incidental activities for purposes of relevant shipping income

11R. The incidental activities (details given in Note 5 appearing after the corresponding Form No. 66) referred to in sub-section (5) of section 115V-I shall be the following, namely :—

(i) maritime consultancy charges;
(ii) income from loading or unloading of cargo;
(iii) ship management fees or remuneration received for managed vessels; and
(iv) maritime education or recruitment fees.

Reference: www.incometaxindia.gov.in

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