{"id":1793,"date":"2025-04-02T14:55:35","date_gmt":"2025-04-02T09:25:35","guid":{"rendered":"https:\/\/www.caclubindia.com\/guide\/?p=1793"},"modified":"2025-07-01T12:50:28","modified_gmt":"2025-07-01T07:20:28","slug":"section-44bbc","status":"publish","type":"post","link":"https:\/\/www.caclubindia.com\/guide\/section-44bbc\/","title":{"rendered":"Section 44BBC: New Tax For Cruise Ship Operators From April 2025"},"content":{"rendered":"\n<p>Section 44BBC is a new rule in the Income Tax Act which has been designed to help non-resident cruise ship operators businesses in India for calculating their profits and taxes in a simpler way.<\/p>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\r\n<div class=\"ez-toc-title-container\">\r\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\r\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\r\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.caclubindia.com\/guide\/section-44bbc\/#Appliable_From\" >Appliable From<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.caclubindia.com\/guide\/section-44bbc\/#Objective\" >Objective<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.caclubindia.com\/guide\/section-44bbc\/#About_New_Clause\" >About New Clause<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.caclubindia.com\/guide\/section-44bbc\/#No_More_Section_44B_for_Cruise_Ships\" >No More Section 44B for Cruise Ships<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.caclubindia.com\/guide\/section-44bbc\/#Tax_Rate\" >Tax Rate<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.caclubindia.com\/guide\/section-44bbc\/#Tax_Exemption_on_Lease_Rentals\" >Tax Exemption on Lease Rentals<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.caclubindia.com\/guide\/section-44bbc\/#For_Example\" >For Example<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/www.caclubindia.com\/guide\/section-44bbc\/#Exemption_Validity\" >Exemption Validity<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/www.caclubindia.com\/guide\/section-44bbc\/#Conclusion\" >Conclusion<\/a><\/li><\/ul><\/nav><\/div>\r\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Appliable_From\"><\/span><mark style=\"background-color:rgba(0, 0, 0, 0);color:#051333\" class=\"has-inline-color\">Appliable From<\/mark><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The rule takes effect from 1st April 2025 (AY 2025-26 onwards).<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Objective\"><\/span><mark style=\"background-color:rgba(0, 0, 0, 0);color:#051333\" class=\"has-inline-color\">Objective<\/mark><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>To focuse on businesses operating cruise ships that carry passengers not cargo.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"About_New_Clause\"><\/span><mark style=\"background-color:rgba(0, 0, 0, 0);color:#051333\" class=\"has-inline-color\">About New Clause<\/mark><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>In Clause 12 of Form 3CD, reference to Section 44BBC has been added.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Earlier: <\/strong>Only up to Section 44BBB.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Present: <\/strong>It Covers 44BBC too.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"No_More_Section_44B_for_Cruise_Ships\"><\/span><mark style=\"background-color:rgba(0, 0, 0, 0);color:#051333\" class=\"has-inline-color\">No More Section 44B for Cruise Ships<\/mark><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Before Section 44BBC, Section 44B was applicable to the shipping business (including cruise ships).<\/p>\n\n\n\n<p>But now, cruise ships will have a separate taxation rule under Section 44BBC and non-resident shipping businesses such as cargo ships u\/s 44B.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Tax_Rate\"><\/span><mark style=\"background-color:rgba(0, 0, 0, 0);color:#051333\" class=\"has-inline-color\">Tax Rate<\/mark><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Non-residents operating cruise ships taxed on <strong>20% of the money earned from carrying passengers<\/strong> (ticket sales or similar payments) is considered profit.<\/p>\n\n\n\n<p>This profit will be taxed under the category \u201cProfits and Gains of Business or Profession.\u201d<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Tax_Exemption_on_Lease_Rentals\"><\/span><mark style=\"background-color:rgba(0, 0, 0, 0);color:#051333\" class=\"has-inline-color\">Tax Exemption on Lease Rentals<\/mark><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>If a foreign company leases cruise ships to another company that opts for the 44BBC scheme, the lease rental income will be tax-free for the foreign company.<\/p>\n\n\n\n<p>This applies only if both companies have the same parent company.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"For_Example\"><\/span><mark style=\"background-color:rgba(0, 0, 0, 0);color:#051333\" class=\"has-inline-color\">For Example<\/mark><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>If a cruise company such as Company A pays rent to lease a ship from another foreign company say Company B, and both are part of the same parent company, that rent money is tax-free for Company B.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Exemption_Validity\"><\/span><mark style=\"background-color:rgba(0, 0, 0, 0);color:#051333\" class=\"has-inline-color\">Exemption Validity<\/mark><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The lease rental tax exemption will be available until the AY 2030-31.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Conclusion\"><\/span><mark style=\"background-color:rgba(0, 0, 0, 0);color:#051333\" class=\"has-inline-color\">Conclusion<\/mark><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Section 44BBC is a tax-friendly rule starting in 2025 to help non-resident cruise operators to do business with a simple profit calculation. This move aims to bring clarity and tax certainty for foreign cruise-ship businesses operating in India.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Section 44BBC is a new rule in the Income Tax Act which has been designed to help non-resident cruise ship [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":1794,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[4],"tags":[],"class_list":["post-1793","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-income-tax"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - 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