Section 126(2)(b) in Income Tax Rules, 1962

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Union of India - Subsection

Section 126(2)(b) in Income Tax Rules, 1962

(b)"eligible voyage" shall mean a voyage undertaken by a ship engaged in the carriage of passengers or freight in international traffic where-

(i)for the voyage having originated from any port in India, has as its destination any port outside India; and

(ii)for the voyage having originated from any port outside India, has as its destination any port in India.