Notification no. 9/2025 dated 21.01.2025- Income tax

Central Board of Direct Taxes (CBDT) issued notification no. 9/2025 dated 21.01.2025 amending the Income tax Rules, 1962.

These rules may be called the Income-tax (First Amendment) Rules, 2025.

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.”.