CBDT Circular on Section 172 Of The Income-Tax Act, 1961 – Non-Residents – Shipping Business Of – Streamlining Process Of No Objection Certificate (Noc), Part Clearance Certificate (Pcc), Voyage Return And Voyage Assessment In Case Of Foreign Shipping Companies (Fscs)

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SECTION 172 OF THE INCOME-TAX ACT, 1961 – NON-RESIDENTS – SHIPPING BUSINESS OF – STREAMLINING PROCESS OF NO OBJECTION CERTIFICATE (NOC), PART CLEARANCE CERTIFICATE (PCC), VOYAGE RETURN AND VOYAGE ASSESSMENT IN CASE OF FOREIGN SHIPPING COMPANIES (FSCs) CIRCULAR NO.30/2016 [F.NO.500/05/2014-FTD-I], DATED 26-8-2016 Representations have been received in the Board regarding the procedural difficulties faced by foreign…

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