Maintenance and audit of accounts - Section 115VW

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..... 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 business of operating qualifying s .....

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..... ese requirements for any previous year, the option of the company for tonnage tax scheme would not have effect for that previous year. - Manuals - Ready reckoner - Law and practice - Reference Guid .....

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