**Executive Summary**
This document presents the Ministry of Ports, Shipping and Waterways' response to unstarred question number 2311 in Lok Sabha, answered on February 13, 2026, regarding sea and river cruise passengers. It provides data on cruise passenger numbers, revenue collected under the Presumptive Taxation Regime, the number of international cruise calls, the launch of the Cruise QR code, and planned sea/river cruise routes and terminals. The information covers the period from FY 2024-25 to December 2025.
**Key Points / Main Content**
* **Cruise Passenger Statistics:**
* FY 2024-25: Sea cruise passengers totalled 492,362; river cruise passengers totalled 435,163.
* FY 2025-26 (up to December 2025): Sea cruise passengers totalled 342,631; river cruise passengers totalled 29,26,440.
* **Presumptive Taxation Regime (Section 44BBC):**
* A new column related to Section 44BBC of the Income-tax Act, 1961 has been introduced in ITR-3, ITR-5, and ITR-6 for AY 2025-26.
* Only three individuals have reported a total of Rs. 2,10,001 as profits and gains of business u/s 44BBC of the Income-tax Act, 1961 in the respective column of ITR -3 of AY 2025-26 (latest submitted up to 31st December 2025).
* **International Cruise Calls:**
* The total number of international cruise calls at the six major cruise ports for FY 2025-26 (up to December 2025) was 25.
* **Cruise QR Code Clearance System:**
* Launched at all major international seaports by the Bureau of Immigration, Ministry of Home Affairs.
* All cruise passengers arriving in India on e-Visa have a QR Code on their e-Travel Authorization.
* Regular Visa holders are given a QR Code separately as per the passenger manifest received.
* Enables swift immigration procedure at the Seaport Cruise terminals.
* **Planned/Proposed Cruise Routes/Terminals:**
* Sea: International & Domestic Cruise Terminal is under construction at Mormugao Port, Goa.
* River: Provided in Annexure-A. Includes details on NWs across multiple states, including Andhra Pradesh, Telangana, Chhattisgarh, Karnataka, Tamil Nadu, Puducherry, Maharashtra, Gujarat, Rajasthan, Goa, Jammu & Kashmir, Ladakh, Himachal Pradesh, Punjab, Jharkhand, Kerala, Odisha, West Bengal, and others.
**Impact Analysis**
**Cruise Passengers:**
* **Impact:** Benefits from swift immigration procedures.
* **Action Required:** Utilize the Cruise QR code for faster clearance at seaports.
**Foreign Cruise Operators:**
* **Impact:** Revenue reporting requirements under the new Presumptive Taxation Regime (Section 44BBC).
* **Action Required:** Ensure compliance with the new income tax reporting requirements in ITR-3, ITR-5, and ITR-6 for AY 2025-26.
**Bureau of Immigration & Ministry of Home Affairs:**
* **Impact:** Responsible for the implementation of the Cruise QR code at all major international seaports.
* **Action Required:** Maintain and oversee the Cruise QR code system for passengers arriving in India.
**Tourism & Employment Sectors (State-wise):**
* **Impact:** Potential growth in tourism and employment through the development of new sea and inland river cruise routes/terminals.
* **Action Required:** States to assess and capitalize on the tourism and employment benefits from the development of new cruise routes and terminals.
Key Entities Referenced
Ministry of Ports, Shipping and Waterways: The primary ministry responsible for policies related to ports, shipping, and waterways; the subject of the parliamentary question.
Section 44BBC of the Income-tax Act, 1961: A section of the Income-tax Act related to taxation of foreign cruise operators; a new column related to this section has been introduced in ITR forms.
Cruise QR Code: A clearance system launched at major international seaports to streamline immigration procedures for cruise passengers.
National Waterways (NW): Network of inland waterways being developed for cruise and transportation purposes, with specific routes mentioned in various states.
Seaports: The six major seaports referred to in the context of international cruise calls.
GOVERNMENT OF INDIA
MINISTRY OF PORTS, SHIPPING AND WATERWAYS
LOK SABHA
UNSTARRED QUESTION NO. 2311
ANSWERED ON 13.02.2026
SEA AND RIVER CRUISE PASSENGERS
2311. SHRI ALOK SHARMA:
SHRI LUMBARAM CHOUDHARY:
SHRI DILIP SAIKIA:
SHRI BALABHADRA MAJHI:
SMT. ANITA NAGARSINGH CHOUHAN:
SHRI MANOJ TIWARI:
SMT. KAMLESH JANGDE:
SHRI P C MOHAN:
SHRI SHANKAR LALWANI:
SHRI RAVINDRA SHUKLA ALIAS RAVI KISHAN:
SHRI NABA CHARAN MAJHI:
SHRI RAJIV PRATAP RUDY:
Will the Minister of PORTS, SHIPPING AND WATERWAYS be pleased to state:
प(cid:517)न,पोत प(cid:303)रवहन और जलमाग(cid:330) मं(cid:361)ी
(a) the number of sea and river cruise passengers in the country during the
financial years 2024-25 and 2025-26;
(b) the revenue collected from foreign cruise operators under the new
Presumptive Taxation Regime (Section 44BBC);
(c) the total number of international cruise calls at the six major cruise ports as of
December 2025;
(d) whether the Government has launched the “Cruise QR Code” clearance
system at all international terminals;
(e) if so, the details thereof along with the manner in which it has been
implemented and its impact on passenger convenience, timely clearance and
transparency; and
(f) the new sea or inland river cruise routes/terminals planned/proposed
indicating their locations timely clearance and expected tourism and employment
benefits, State-wise?ANSWER
MINISTRY OF PORTS, SHIPPING AND WATERWAYS
(SHRI SARBANANDA SONOWAL)
(a) The numbers of sea and river cruise passengers in India for FY 2024-25 & for
FY 2025-26 (up to December, 2025) are as below:
FY 2025–26
Year FY 2024–25
(up to December, 2025)
sea cruise passengers 4,92,362 3,42,631
river cruise passengers 4,35,163 29,26,440
(b) (i) A new column related to Section 44BBC of the Income-tax Act, 1961 has
been introduced in 1TR-3, ITR-5 and ITR-6 for AY 2025-26:
ITR-3: Schedule BP: (35)(vib) Profits and gains of business or profession
deemed to be under -Section 44BBC
ITR-5: Schedule BP: (35)(vib) Profits and gains of business or profession
deemed to be under -Section 44BBC
ITR-6: Schedule BP: (36)(vib) Profits and gains of business or profession
deemed to be under -Section 44BBC
(ii) It has been observed that only three individuals have reported a total of
Rs. 2,10,001/- as profits and gains of business u/s 44BBC of the Income-tax
Act,1961 in above mentioned column of ITR -3 of AY 2025-26 (latest submitted upto
31st December 2025) .
(c) The total number of international cruises calls at the six major cruise ports
for FY 2025–26 (up to December, 2025) was 25.
(d) & (e) Yes, the Cruise QR code has been launched at all major international
Seaports by the Bureau of Immigration, Ministry of Home Affairs. All cruise
passengers arriving in India on e-Visa have a QR Code on their e-Travel
Authorization. Further, for Regular Visa holders, a QR Code is given to the
passengers separately as per the passenger manifest received. In both cases, this
single Cruise QR code enables cruise passengers to swiftly complete immigration
procedure at the Seaport Cruise terminals during their movement between Cruise
ship and port.
(f) Details annexed.Annexure-A
1. Sea International & Domestic Cruise Terminal is under construction at
Mormugao Port, Goa.
2. River Details are as tabulated below.
No.
of State(s) Name of NWs Cruise Circuits
NWs
Andhra
1 NW-79 (Pennar River)
Pradesh PavitraSangamam local cruise
NW-4 { Godavari river
(Bhadrachalam to
Rajahmundry
&Bhadrachalam - Nashik),
Andhra Kakinada Canal (Kakinada
Pradesh, to Rajahmundry), Eluru
Telangana, Canal (Rajahmundry to Mahabalipuram- Ediyur Bridge
Chhattisgarh, Vijayawada), Krishna river Almatti Dam to Herkal
1 Karnataka, (Wazirabad to Vijayawada (Overnight)
Tamil Nadu, &Wazirabad - Galagali), Narayanpur Dam
Pudduchery Commamur Canal Tarlaguda-Bhadrakali
and (Vijayawada to Kaleswaram-Sironcha
Maharashtra Peddaganjam), North & SreepadaYelampalli
South Buckingham Canals Sriramsagar
and Marakanam to Kopargaon
Puducherry through Nanded
Kaluvelly tank Paithan
Andhra
Pradesh & NW-104 (Tungabhadra
1
Karnataka, River)
Telangana Sunkesula Barrage
Sindhort Dam -Kotna-Beach
NW-66 (Mahi river)
&Kadana Dam
2 Gujarat
Dholka-Vataman& U/s of
NW-87 (Sabarmati river)
SantSarovar Dam
2 NW-73 (Narmada river)
Gujarat &
Kukshi-U/s of SardarsarovarNo.
of State(s) Name of NWs Cruise Circuits
NWs
Maharashtra Dam
NW-100 (Tapi river) Surat Castle-Dumas Beach
Dholavira&Lakhpat Fort-Narayan
Gujarat & NW-48 (Jawai-Luni-Rann
1 Sarovar (MHA clearance is
Rajasthan of Kutch River System)
required)
NW-25 (Chapora river) Chapora-Alorna Fort
6 Goa
Cavolossim-Betul Fort-Betul
NW-88 (Sal river)
lighthouse
NW-26 (Chenab river) Reasi-Akhnoor
Jammu &
2
Kashmir
NW-49 (Jhelum river) Wular Lake to PanthaChowk
1 UT of Ladakh NW-46 (Indus river) Rambirpora-Karu
Jammu &
Kashmir,
1 Himachal NW-84 (Ravi river)
Pradesh &
Punjab Sohar- Mini Goa
Connected with
1 Jharkhand NW-56 (Kherkai river)
Jamshedpur(NW-96)
NW-59 (Kottayam-Vaikom
4 Kerala
Canal) Kumarakom
Kerala &
1 NW-13 (AVM Canal)
Tamil Nadu Poovar Lake
NW-41 (Ghataprabha
River) Included in Almatti Dam circuit
Local tourism across Reserve
NW-51 (Kabini river)
forest
9 Karnataka
NW-52 (Kali river) Sadashivgad- Halgejoog-Sea
NW-67 (Malaprabha river) Badami Caves, Pattakadl&Aihole
NW-76 {Panchagangavali
(Panchagangoli) River} Kodi backwatersNo.
of State(s) Name of NWs Cruise Circuits
NWs
NW-90 (Sharavati river) Gerusoppa-Honnavar
NW-105 (Udayavara River) Malpe Sea View
Karnataka &
1 NW-21 (Bheema river)
Telangana Yadgir Fort
NW-11 (Arunawati - Aran
River System) Chincholi Dam
NW-53 (Kalyan-Thane-
Mumbai Waterway, Vasai
Creek And Ulhas River Urban Transport connecting Navi
System) Mumbai Airport
9 Maharashtra
NW-83 (Rajpuri Creek) Agardanda
NW-85 (Revadanda Creek
- Kundalika River System) Revadanda Fort
NW-89 (Savitri River
(Bankot Creek) Harihareswar
NW-70 (Manjara river) Octopus Lake &Nizamsagar Dam
Maharashtra
3
NW-109 (Wainganga -
& Telangana
Pranahita River System) Sironcha- Kaleswaram
NW-14 (Baitarni river) Bhitarkanika Forest
NW-22 (Birupa -
BadiGenguti - Brahmani
4 Odisha
River System) Lalitgir-Udaigiri-Ratnagiri
NW-23 (BudhaBalanga) Balasore-Hidden beach
NW-64 (Mahanadi river) Jobra
Odisha,
NW-96 (Subarnrekha
1 Jharkhand & PanteiGhat-Bhusandeswara-
River)
West Bengal Bichitrapur Mangroves
Religious circuits covering 4
NW-17 (Beas river)
Punjab &
gurudwaras
2 Himachal
Naina Devi-Tattapani&Kiratpur
Pradesh
NW-98 (Sutlej river)
Sahib-Anandpur SahibNo.
of State(s) Name of NWs Cruise Circuits
NWs
NW-20 (Bhawani river) PavitraSangamam local cruise
NW-55 (Kaveri - Kollidam
River System) Chidambaram-Pichavaram
NW-75 (Palar river) Palar-Kalpakkam
8 Tamil Nadu NW-77 (Pazhyar river) Manakudi
NW-80 (Ponniyar river) Cuddalore Town
NW-99 (Tamaraparani
River) Punnaikayal& Tirunelveli
NW-107 (Vaigai river) Madurai
NW-44 (Ichamati river)
2 West Bengal
NW-97 (Sunderbans
Waterways & 13 rivers)
16 NWs included in DIB
NWs in 24
66
42 NW proposed for
States
development
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