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65 Application for exercising / renewing option for the tonnage tax scheme under sub-section (1) of section 115VP or sub-section (1) of section 115VR of the Income-Tax Act, 1961 - Income Tax

1. 27/2024 - Dated: 5-3-2024 - Income Tax - Form 3CD - CBDT makes various amendments in Form 3CD for reporting some additional transactions and reference to various sections updated - Income-tax (Fourth Amendment) Rules, 2024

1. Section 115VR - Renewal of tonnage tax scheme - Income-tax Act, 1961
2. Section 115VP - Method and time of opting for tonnage tax scheme - Income-tax Act, 1961
3. Rule 11P - Application for exercising or renewing the option for tonnage tax scheme - Income-tax Rules, 1962