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
