Incidental activities for purposes of relevant shipping income.

11R. 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.