The Indian Income Tax Act 1961 in its section 172 deals with “Shipping business of non-residents”. Section 172 of the Act applies “for the purpose of the levy and recovery of the tax in the case of any ship, belonging to or chartered by a non-resident, which carries passengers, livestock, mail or goods shipped at a port in India” (Section 172 (1)).
Pursuant this provision, freight and demurrage earned (or deemed earned) in India is taxable. For this purpose, it is irrespective whether freight is ‘prepaid’ or payable at a later stage. The mere fact of cargo being loaded in India against payment of freight suffices for the application of this provision.
See attached file: India: Tax on Freight.pdf
印度：运费税
印度1961年所得税法，第172条是关于“非居民航运业务”。规定“向以下船舶征收和追收税款，即属于非居民的或由非居民租用的，用以运输于印度港口登船的乘客、装运的牲畜、邮件或货物的任何船舶。”
根据该条款，在印度赚取的(或视为赚取的)运费和滞期费需要缴税。是否缴税与运费是“预付”或者之后某一阶段再付无关。只要货物在印度装载且需支付运费的，都适用该条款。
详细信息请参阅附件。
