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Home Acts & Rules Income Tax Act Income-tax Act, 1961 Part B = Computation of tonnage income from business of operating qualifying ships Chapters List This

Computation of tonnage income from business of operating qualifying ships - Income-tax Act, 1961
Chapter: XII-G
SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES
Part: B
Computation of tonnage income from business of operating qualifying ships
Section 115VA : Computation of profits and gains from the business of operating qualifying ships
Section 115VB : Operating ships
Section 115VC : Qualifying company
Section 115VD : Qualifying ship
Section 115VE : Manner of computation of income under tonnage tax scheme
Section 115VF : Tonnage income
Section 115VG : Computation of tonnage income
Section 115VH : Calculation in case of joint operation, etc.
Section 115VI : Relevant shipping income
Section 115VJ : Treatment of common costs
Section 115VK : Depreciation
Section 115VL : General exclusion of deduction and set off, etc.
Section 115VM : Exclusion of loss
Section 115VN : Chargeable gains from transfer of tonnage tax assets
Section 115VO : Exclusion from provisions of section 115JB
 

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