March 5, 2018
Published by Law@HostBooks at March 5, 2018
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Section – 115VK : Depreciation

115VK. (1) For the purposes of computing depreciation under clause (iv) of section 115VL, the depreciation for […]
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March 5, 2018
Published by Law@HostBooks at March 5, 2018
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Section – 115VJ : Treatment of common costs

115VJ. (1) Where a tonnage tax company also carries on any business or activity other than […]
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March 5, 2018
Published by Law@HostBooks at March 5, 2018
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Section – 115VI : Relevant shipping income

115VI. (1) For the purposes of this Chapter, the relevant shipping income of a tonnage […]
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March 5, 2018
Published by Law@HostBooks at March 5, 2018
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Section – 115VH : Calculation in case of joint operation, etc.

115VH. (1) Where a qualifying ship is operated by two or more companies by way of […]
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March 5, 2018
Published by Law@HostBooks at March 5, 2018
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Section – 115VG : Computation of tonnage income

115VG. (1) The tonnage income of a tonnage tax company for a previous year shall be […]
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March 5, 2018
Published by Law@HostBooks at March 5, 2018
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Section – 115VF : Tonnage income

115VF. Subject to the other provisions of this Chapter, the tonnage income shall be computed […]
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March 5, 2018
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Section – 115VE : Manner of computation of income under tonnage tax scheme

115VE. (1) A tonnage tax company engaged in the business of operating qualifying ships shall […]
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March 5, 2018
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Section – 115VD : Qualifying ship

115VD. For the purposes of this Chapter, a ship is a qualifying ship if— (a) […]
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March 5, 2018
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Section – 115VC : Qualifying company

115VC. For the purposes of this Chapter, a company is a qualifying company if— (a) […]
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