Shipping Income of Resident of only 13 Countries Taxable Under DTAA !

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Shipping income of non residents in India are mostly not taxed on account of very favourable DTAA (Double Taxation Avoidance Agreement) with the country of which the owner or the charterer of ship is resident. Readers should be knowing that there two distinct provision like the ┬ápresumptive scheme of taxation u/s 44B and a fast…

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