(4)The requirement of furnishing the return as per sub-section (3) shall be deemed to have been complied with, if––(a)the Assessing Officer is satisfied that––(i)it is not possible for the master of the ship to furnish the return before the departure of the ship from the port; and(ii)the master of the ship has made satisfactory arrangements for filing of the return and payment of tax by any other person on his behalf; and(b)the return is filed within thirty days of the departure of the ship by any person so authorised by the master.
