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Income Tax Act, 1961 Section 115VP

Title : Method and Time of Opting for Tonnage Tax Scheme

State : Central

Year : 1961

..... (2) the application under sub-section (1) may be made by any existing qualifying company at any time ..... for option for tonnage tax scheme under sub-section (1), the joint ..... relevant to the previous year in which the option for tonnage tax scheme is exercised. .....

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Income Tax Act, 1961 Section 115VS

Title : Prohibition to Opt for Tonnage Tax Scheme in Certain Cases

State : Central

Year : 1961

..... the provisions of section 115vt or section 115vu or section 115vv ..... , which, on its own, opts out of the tonnage tax scheme or makes a default in complying with .....

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Income Tax Act, 1961 Section 115VU

Title : Minimum Training Requirement for Tonnage Tax Company

State : Central

Year : 1961

..... in which the failure to comply with the minimum training requirement under sub-section (1) ..... a tonnage tax company, after its option has been approved under subsection (3) of section 115vp ..... option of the company for tonnage tax scheme shall cease to have .....

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Income Tax Act, 1961 Section 115VV

Title : Limit for Charter in of Tonnage

State : Central

Year : 1961

..... in the case of every company which has opted for tonnage tax scheme, not more ..... of net tonnage referred to in sub-section (1) in respect of a previous year shall be ..... such manner as may be prescribed1 in consultation with the director-general of shipping. .....

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Income Tax Act, 1961 Section 115VW

Title : Maintenance and Audit of Accounts

State : Central

Year : 1961

..... explanation : for the purposes of this section, accountant shall have the same ..... qualifying ships ; and (ii) furnishes, along with the return of income for that ..... an option for tonnage tax scheme by a tonnage tax company shall not have effect in .....

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Income Tax Act, 1961 Section 115VZC

Title : Exclusion from Tonnage Tax Scheme

State : Central

Year : 1961

(1) where a tonnage tax company is a party to any transaction or arrangement referred to in sub-section (1) of section 115vzb, the ..... first day of the previous year in which the transaction or arrangement was entered .....

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Income Tax Act, 1961 Section 116

Title : Income-tax Authorities

State : Central

Year : 1961

..... act, 1963 (54 of 1963), (b) directors general of income-tax or chief commissioners of income-tax, (c) directors of income-tax ..... 2) act, 1998, with effect from 1st october, 1998. .....

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