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].
44. 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. |