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COMPUTATION OF TONNAGE INCOME SECTION- 115 VG

Income Tax - Tax Liability in special Circumstances / Specific Cases - 03 - The tonnage income of a tonnage tax company for a previous year shall be the aggregate of the tonnage income of each qualifying ship computed in accordance with the provision .....

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f the previous year in case the ship is operated by the company as a qualifying ship for only part of the previous year, as the case may be. For the purposes of sub-section (2), the daily tonnage income of a qualifying ship having tonnage referred to .....

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ot more than 10,000 Rs.700 plus ₹ 53 for each 100 tons exceeding 1,000 tons. Exceeding 10,000 but not more than 25,000. Rs.5,470 plus ₹ 42 for each 100 tons exceeding 10,000 tons. Exceeding 25,000 Rs.11,770 plus ₹ 29 for each 100 to .....

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