Tag Archives: Shipping business

Section 172 and not Section 195 Applies for recovery of Tax from non resident engaged in Shipping business

By | February 6, 2016

If section 172 deals with shipping business of non-residents and contains a non-obstante clause and applies for the purpose of the levy and recovery of tax in the case of any ship, belonging to or chartered by a non-resident which carries passengers etc. shipping at a port in India, then, is there any obligation to… Read More »