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Home Acts & Rules Income Tax Act Income-tax Act, 1961 Part D = Conditions for applicability of tonnage tax scheme Chapters List This

Conditions for applicability of tonnage tax scheme - Income-tax Act, 1961

Chapter: XII-G
SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES
Part: D
Conditions for applicability of tonnage tax scheme
Section 115VT : Transfer of profits to Tonnage Tax Reserve Account
Section 115VU : Minimum training requirement for tonnage tax company
Section 115VV : Limit for charter in of tonnage
Section 115VW : Maintenance and audit of accounts
Section 115VX : Determination of tonnage
 

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