Amendment of section 115VW.

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..... ll seeks to amend section 115VW of the Income-tax Act relating to maintenance and audit of accounts. The said section provides for conditions to be satisfied by a tonnage tax company to be eligible for tonnage tax scheme. Clause (ii) of the said section provides one of the condition that the company shall furnish along with the return of income for that previous year, the report of an accountant, .....

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