(3) Before the departure from any port in India of any such ship, the master of the ship shall prepare and furnish to the Income tax Officer a return of the full amount paid or payable to the owner or charterer or any person on his behalf, on account of the carri age of all passengers, live stock, mail or goods shipped at that port since the last arrival of the ship thereat : Provided that where the Income tax Officer is satisfied that it is not possible for the master of the, ship to furnish the return required by this sub section before the departure of the ship from the port and provided the master of the ship has made satisfactory arrangements for the filing of the return and payment of the tax by any other person on his behalf the Income tax Officer may, if the return is filed within thirty days of the departure of the ship, deem the filing of the return by the person so authorised by the master as sufficient compliance with this subsection.