Under the Income-tax Act, 2025, in which of the following cases is income of a tax year assessed during…

Under section 316 of the Income-tax Act, 2025, income from the occasional shipping business of a non-resident is assessed and tax is recovered before the ship leaves an Indian port, during the same tax year itself, rather than waiting until after the end of the tax year. The shipping business of a resident and non-government organisations are assessed under the regular post-year-end timeline.