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Home Acts & Rules Income Tax Act Income-tax Act, 1961 Part B = Computation of tonnage income from business of operating qualifying ships Chapters List This

Computation of tonnage income from business of operating qualifying ships - Income-tax Act, 1961

Chapter: XII-G

SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES

Part: B
Computation of tonnage income from business of operating qualifying ships
Section 115VA	:	Computation of profits and gains from the business of operating qualifying ships
Section 115VB	:	Operating ships
Section 115VC	:	Qualifying company
Section 115VD	:	Qualifying ship
Section 115VE	:	Manner of computation of income under tonnage tax scheme
Section 115VF	:	Tonnage income
Section 115VG	:	Computation of tonnage income
Section 115VH	:	Calculation in case of joint operation, etc.
Section 115VI	:	Relevant shipping income
Section 115VJ	:	Treatment of common costs
Section 115VK	:	Depreciation
Section 115VL	:	General exclusion of deduction and set off, etc.
Section 115VM	:	Exclusion of loss
Section 115VN	:	Chargeable gains from transfer of tonnage tax assets
Section 115VO	:	Exclusion from provisions of section 115JB

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