Chapter XII-DA - SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME OF DOMESTIC COMPANY FOR BUY-BACK OF SHARES (From Section 115QA to Section 115QC)
Part C - Procedure for filing of return in respect of fringe benefits, assessment and payment of tax in respect thereof (From Section 115WD to Section 115WM)
Chapter XX-B - REQUIREMENT AS TO MODE OF ACCEPTANCE, PAYMENT OR REPAYMENT IN CERTAIN CASES TO COUNTERACT EVASION OF TAX (From Section 269SS to Section 269TT)
Tonnage tax renewal: approved option may be renewed within the prescribed period and existing approval procedures apply. Renewal of an existing tonnage tax scheme option is allowed within one year from the end of the previous year in which the option ceased to have effect, and the same approval and procedural provisions that govern initial approval apply to such renewals.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Tonnage tax renewal: approved option may be renewed within the prescribed period and existing approval procedures apply.
Renewal of an existing tonnage tax scheme option is allowed within one year from the end of the previous year in which the option ceased to have effect, and the same approval and procedural provisions that govern initial approval apply to such renewals.
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