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Indian Income Tax Act, 1961   Chapter XII-G   Special provisions relating to income of Shipping Companies   B - Computation of tonnage income from business of operating qualifying ships   Section No. Particulars 115VA   Computation of profits and gains from the business of operating qualifying ships 115VB   Operating ships 115VC   Qualifying company 115VD   Qualifying ship 115VE   Manner of computation of income under tonnage tax scheme 115VF   Tonnage income 115VG   Computation of tonnage income 115VH   Calculation in case of joint operation, etc. 115VI   Relevant shipping income 115VJ   Treatment of common costs 115VK   Depreciation 115VL   General exclusion of deduction and set off, etc. 115VM   Exclusion of loss 115VN   Chargeable gains from transfer of tonnage tax assets 115VO   Exclusion from provisions of section 115JB BACK