Method and time of opting for tonnage tax scheme - Section 115VP

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..... having jurisdiction over the company in the form and manner as may be prescribed, for such scheme. Time Period for making an application [ Section 115VP(2) ] (a) Application by existing company The application by any existing qualifying company at any time after 30-9-2004, but before 1-1-2005 (hereafter referred to as the initial period) (b) Application by any othe .....

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..... nage tax scheme under section 115VP(1), the Joint Commissioner may call for such information or documents from the company as he thinks necessary in order to satisfy himself about the eligibility of the company and after satisfying himself about such eligibility of the company to make such option for tonnage tax scheme, he shall pass an order in writing approving the option for tonnage tax s .....

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