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basis by reference to the income chargeable under the head “Salaries” or the contributions...any Act, rule, order or...

Computation of tonnage income. 227. (1) The tonnage income of a tonnage tax company...for a tax...

this Act; (q)   the procedure for granting of relief or deduction, of any income-tax..., against the...

or the total income of any other person for which he is assessable under this Act...during any...