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Indian Income Tax Act, 1961
Chapter XII-
G
Special provisions relating to income of Shipping Companies
D - Conditions for applicability of tonnage tax scheme
Section No.
Particulars
115VT
Transfer of profits to Tonnage Tax Reserve Account
115VU
Minimum training requirement for tonnage tax company
115VV
Limit for charter in of tonnage
115VW
Maintenance and audit of accounts
115VX
Determination of tonnage
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