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Manner of computation of income under Tonnage Tax Scheme - Section 115VE

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..... Section 115VE A tonnage tax company engaged in the business of operating qualifying ships shall compute the profits from such business under the tonnage tax scheme. The business of operati .....

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..... The tonnage tax scheme shall apply only if an option to that effect is made in accordance with the provisions of Section 115VP. Where a company engaged in the business of operating qualifying s .....

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