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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) |
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maritime consultancy charges; |
| (ii) |
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income from loading or unloading of cargo; |
| (iii) |
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ship management fees or remuneration received for managed vessels; and |
| (iv) |
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maritime education or recruitment fees. |
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