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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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