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. |