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PERIOD FOR WHICH TONNAGE TAX OPTION TO REMAIN IN FORCE SECTION- 115VQ

Income Tax - Tax Liability in special Circumstances / Specific Cases - 04 - An option for tonnage tax scheme, after it has been approved by Joint Commissioner, shall remain in force for a period of ten years from the date on which such option has been exercised and shall be taken into account from the assessment year relevant to the previous year in which such option is execised. An option for tonnage tax scheme shall cease to have effect from the assessment year relevant to the previous year in .....

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