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Indian Income Tax Act, 1961
Chapter XII-
G
Special provisions relating to income of Shipping Companies
C - Procedure for option of tonnage tax scheme
Section No.
Particulars
115VP
Method and time of opting for tonnage tax scheme
115VQ
Period for which tonnage tax option to remain in force
115VR
Renewal of tonnage tax scheme
115VS
Prohibition to opt for tonnage tax scheme in certain cases
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