Income-tax Rules, 2026 | Rule 44 of 333

Rule 44 - Conditions to be fulfilled by a non-resident, engaged in the business of operation of cruise ships under Full text

Local extract available Legacy mapping: Not recorded

44Rule number

893Local text characters

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Source and status control

Primary authority: Notification No. 22/2026 / G.S.R. 198(E)

Local legal-text status: LOCAL_EXTRACT_EXTERNAL_OFFICIAL_SOURCE_CONTROLS

Currentness control: Base Rules effective 1 April 2026. Check later amendments, corrigenda and portal implementation before action.

Local statutory extract - official source controls

Rule text held in the production corpus

44. Conditions to be fulfilled by a non-resident, engaged in the business of operation of cruise ships under section 61(2) [Table: Sl. No. 2].— For the purposes of section 61(2) [Table: Sl. No. 2], a non-resident assessee, engaged in the business of operation of cruise ships shall, — (a) 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; (b) operate such ship on scheduled voyage or shore excursion touching at least two sea ports of India or same sea ports of India twice; (c) operate such ship primarily for carrying passengers and not for carrying cargo; and (d) operate such ship as per the procedure and guidelines if any, issued by the Ministry of Tourism or Ministry of Ports, Shipping and Waterways.

Local extract SHA-256: c9b47856dc5c30444b1585b8f16c3d2bd783955475f24370630c4b7b6c7df6ca. This hash authenticates the local extract only; it does not certify that every amendment, table or Gazette footnote has been consolidated.

Rule map

Related sections

61(2)

Related Forms

No Form link identified in the current crosswalk.

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Finin2min Q&A

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