CBDT Circular on Clarification Regarding Treatment Of Tax Paid Under Section 172(3)/(4) By A Non-Resident Engaged In Shipping Business


CLARIFICATION REGARDING TREATMENT OF TAX PAID UNDER SECTION 172(3)/(4) BY A NON-RESIDENT ENGAGED IN SHIPPING BUSINESS CIRCULAR : NO. 9/2001, DATED 9-7-2001 1. The Board had earlier issued Circular No. 730 regarding treatment of tax paid under section 172(3) by a non-resident engaged in the shipping business. Under the provisions of section 172, every time a ship…

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