The CBDT has published Notification No. 9/2025, which prescribes criteria for non-resident cruise ship operators under the presumptive taxation scheme established by the Finance (No. 2) Act of 2024. This announcement details the qualifying criteria, journey conditions, and vessel characteristics for taking advantage of the regime. Its goal is to streamline compliance, improve India's cruise tourist industry, and harmonize tax rules with international norms.

An extensive overview of the changes made to the Income Tax Act of 1961 by the Finance Act of 2024 may be found in this blog article. It discusses the main adjustments, their effects on taxpayers, and the new tax system, tax rates, deductions, and exemptions.