March 5, 2018
Published by Law@HostBooks at March 5, 2018
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Section – 115VT : Transfer of profits to Tonnage Tax Reserve Account

115VT. (1) A tonnage tax company shall, subject to and in accordance with the provisions […]
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March 5, 2018
Published by Law@HostBooks at March 5, 2018
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Section – 115VS : Prohibition to opt for tonnage tax scheme in certain cases

115VS. A qualifying company, which, on its own, opts out of the tonnage tax scheme […]
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March 5, 2018
Published by Law@HostBooks at March 5, 2018
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Section – 115VR : Renewal of tonnage tax scheme

115VR. (1) An option for tonnage tax scheme approved under sub- section (3) of section […]
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March 5, 2018
Published by Law@HostBooks at March 5, 2018
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Section – 115VQ : Period for which tonnage tax option to remain in force

115VQ. (1) An option for tonnage tax scheme, after it has been approved under sub-section […]
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March 5, 2018
Published by Law@HostBooks at March 5, 2018
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Section – 115VP : Method and time of opting for tonnage tax scheme

115VP. (1) A qualifying company may opt for the tonnage tax scheme by making an […]
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March 5, 2018
Published by Law@HostBooks at March 5, 2018
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Section – 115V-O : Exclusion from provisions of section 115JB

115V-O. The book profit or loss derived from the activities of a tonnage tax company, […]
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March 5, 2018
Published by Law@HostBooks at March 5, 2018
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Section – 115VN : Chargeable gains from transfer of tonnage tax assets

115VN. Any profits or gains arising from the transfer of a capital asset being an […]
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March 5, 2018
Published by Law@HostBooks at March 5, 2018
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Section – 115VM : Exclusion of loss

115VM. (1) Section 72 shall apply in respect of any losses that have accrued to […]
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March 5, 2018
Published by Law@HostBooks at March 5, 2018
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Section – 115VL : General exclusion of deduction and set off, etc.

115VL. Notwithstanding anything contained in any other provision of this Act, in computing the tonnage […]
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