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Indian Income Tax Rules, 1962   Part II - G   Determination of Income - Tonnage tax scheme for shipping companies   Rule No. Particulars 11P   Application for exercising or renewing the option for tonnage tax scheme 11Q   Computation of deemed tonnage 11R   Incidental activities for purposes of relevant shipping income 11S   Computation of average of net tonnage for charter-in of tonnage 11T   Form of report of an accountant under clause (ii) of section 115VW BACK