Shipping Income by UAE Residents Tax Free in India!


The casual shipping business income of non-residents are charged to tax under Section 172 of the Income Tax Act which apply for the purpose of the levy and recovery of tax in the case of any ship, belonging to or chartered by a non-resident, . The ship must carry passengers, livestock, mail or goods shipped at a port in India for being taxed u/s 172. However , there is another provision u/s 44B of the Income tax Act , under which regular shipping income is taxed . There are distinct difference between Section 172 & section 44B application as far as shipping income taxation under Income Tax Act is concerned.

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