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Section 261 in The Merchant Shipping Act, 1958 [Entire Act]

passenger carried by [special trade passenger ship] departing or proceeding from any port or place in India a cess to be called the passenger welfare ... classes of passengers and voyages. (2) The passenger welfare cess shall be collected by the owner or charterer of the [special trade passenger ship] [ Substituted
Union of India - Section Cites 0 - Cited by 0

Section 3 in Income Tax Rules, 1962 [Entire Act]

benefit or amenity resulting from the provision by an employer who is engaged in the carriage of passengers or goods, to any employee ... purpose of transport of passengers or goods shall be taken to be the value at which such benefit or amenity is offered by such employer
Union of India - Section Cites 0 - Cited by 481
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