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Jan 6, 26, 12:54 PM
102120000000091088 2025-11-01 115V Definitions Content Definitions CHAPTER XII-G...—Meaning of certain expressions...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-G - SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES Language: English Features: Acts Sections - Income tax act: Section - 115V Year: 2025 -
Jan 6, 26, 12:54 PM
102120000000091093 2025-11-01 115VE Manner of computation of income under tonnage...tax scheme Content Manner of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-G - SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES Language: English Features: Acts Sections - Income tax act: Section - 115VE Year: 2025 -
Jan 6, 26, 12:54 PM
income Relevant shipping income. 115V-I. (1) For the purposes of this Chapter, the...relevant shipping income of a tonnage...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-G - SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES Language: English Features: Acts Sections - Income tax act: Section - 115V-I Year: 2025 -
Jan 6, 26, 12:54 PM
sub-section (1) shall be taxable under the other provisions of this Act— Item number...sub-section (1) shall not be taxable...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-G - SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES Language: English Features: Acts Sections - Income tax act: Section - 115VT Year: 2025 -
Jan 6, 26, 12:54 PM
tax scheme. 115VP. (1) A qualifying company may opt for the tonnage tax scheme by...Ins. by Act No. 7 of 2025, w.e.f....
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-G - SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES Language: English Features: Acts Sections - Income tax act: Section - 115VP Year: 2025 -
Jan 6, 26, 12:54 PM
102120000000091105 2025-11-01 115VQ Period for which tonnage tax option to remain...which tonnage tax option to remain in force. 115VQ. (1) An...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-G - SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES Language: English Features: Acts Sections - Income tax act: Section - 115VQ Year: 2025 -
Jan 6, 26, 12:54 PM
102120000000091095 2025-11-01 115VG Computation of tonnage income Content Computation...of tonnage income Computation of tonnage...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-G - SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES Language: English Features: Acts Sections - Income tax act: Section - 115VG Year: 2025 -
Jan 6, 26, 12:54 PM
102120000000091109 2025-11-01 115VU Minimum training requirement for tonnage tax...company Content Minimum training requirement for tonnage tax...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-G - SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES Language: English Features: Acts Sections - Income tax act: Section - 115VU Year: 2025
