Maintenance and audit of accounts

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..... . An option for tonnage tax scheme by a tonnage tax company shall not have effect in relation to a previous year unless such company (i) maintains separate books of account in respect of the busin .....

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..... ** NOTES:- 1. Substituted vide Finance Act, 2020 dated 27-03-2020 w.e.f. 01-04-2020 before it was read as along with the return of income for that previous year - - statute, statuto .....

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