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In pursuance of Section 115 VU of the Income Tax, 1961, detailed guidelines
of providing training by shipping companies opting for Tonnage Tax Scheme
under Chapter XII – G of Income Tax Act, 1961 have been issued vide
Government of India , Ministry of Shipping , Road Transport & Highways,
Deptt. Of Shipping, Gazette Notification dated 30/12/2004.
In pursuance of the above Gazette Notification, a
Maritime Training Trust
has been formed and registered under Bombay Public Trust Act, 1950.
The shipping companies who have opted for tonnage tax regime are required to
train one trainee officer for every ten compliment as per the minimum safe
manning document. It is the tonnage tax companies obligation to ensure the
selection of trainee officers well in time from their own resources. The
Maritime Training Trust will also maintain a list of officers who have
undergone pre-sea training in the training institutes approved by D. G.
Shipping and are eligible 'to join as trainee officer on board a ship to
undergo sea board training in accordance with the Manual on Maritime
Education & Training Assessment (META).
The beta version of the website for the Maritime Training Trust
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www.mttindia.org
has gone on line. The training institutes approved by D. G.
Shipping can host the name of such trainees in the website. They may
register their institutes in this website through a password protected
secure site for which they have to register as a privileged user without any
charges to be paid for the same. The registration procedure is detailed in
the website. In this connection following points may please be noted :-
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The details of trainees should be hosted in the prescribed format in the
website
(Annexure 1)
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The institutes should exercise due diligence and care regarding
correctness and accuracy of the details of trainees hosted in the website.
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The tonnage tax companies are free to select the trainee officers from
their own resources or from the list maintained by the Maritime Training
Trust. The tonnage tax companies who are in need of trainees to fulfill
their commitment of minimum training requirement under tonnage tax regime
will directly access the MTT website
and select candidates as per their requirements.
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The DGS has no role to play in selection of trainees by the tonnage tax
companies or for the correctness or otherwise of the data of the trainees
hosted by the institutes in the website.
Sd/-
(Naresh Salecha)
Sr. Dy. Director General of Shipping
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