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Section – 115VN : Chargeable gains from transfer of tonnage tax assets

Section – 115VP : Method and time of opting for tonnage tax scheme

Section – 115V-O : Exclusion from provisions of section 115JB

Published by Law@HostBooks at Published on March 5, 2018

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115V-O. The book profit or loss derived from the activities of a tonnage tax company, referred to in sub-section (1) of section 115V-I, shall be excluded from the book profit of the company for the purposes of section 115JB.

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