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          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.

          <h1>Tonnage tax option requires separate ship accounts and a prescribed, verified accountant report filed by the specified audit date.</h1> An option for the tonnage tax regime is effective for a previous year only if the company maintains separate books of account for operating qualifying ships and furnishes, before the specified audit filing date, an accountant's report in the prescribed form duly signed and verified; 'accountant' is defined as per the income-tax audit explanatory provision.

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