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(1) A tonnage tax company shall, subject to and as per the provisions of this section...(6). (2) For the purposes of this section, the expression...

to the conditions as specified in column C, within four years referred to in section...67 in terms of section 70(1)(c) or (d); (b)   such gains are...

Rate specified in section 393(2) (Table: Sl. No. 6). 7....58, 60 and 61 and section 93 for computing income referred to in...

67. (2) If the net consideration referred to in sub-section (1) is not utilised...(2) shall, subject to sub-section (8), be deemed to be the cost...