11R. Incidental activities for purposes of relevant shipping income.
- The incidental activities (details given in Note 5 appearing after the corresponding Form No. 66) referred to in sub-section (5) of section 115V-I shall be the following, namely :-(i)maritime consultancy charges;(ii)income from loading or unloading of cargo;(iii)ship management fees or remuneration received for managed vessels; and(iv)maritime education or recruitment fees.
