CBDT Notification No. 9/2025 (21.01.2025):

1. Ships &gt;200 passengers or &gt;75m length.
2. Scheduled voyages to 2+ Indian ports.
3. Passenger operations only.
4. Comply with Tourism/Shipping guidelines.

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#IncomeTax #Income #news #NewsUpdate #UPDATE #UpdateNews #BreakingNews‌ #ICAI