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Home Acts & Rules Income Tax Act Income-tax Act, 1961 Part C = Procedure for option of tonnage tax scheme Chapters List This

Procedure for option of tonnage tax scheme - Income-tax Act, 1961

Chapter: XII-G

SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES

Part: C
Procedure for option of tonnage tax scheme
Section 115VP	:	Method and time of opting for tonnage tax scheme
Section 115VQ	:	Period for which tonnage tax option to remain in force
Section 115VR	:	Renewal of tonnage tax scheme
Section 115VS	:	Prohibition to opt for tonnage tax scheme in certain cases

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