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 determination under tonnage tax scheme requires specified valid certificates or licence showing net tonnage for vessels. Determination of tonnage for the tonnage tax scheme requires a valid certificate specifying net tonnage: Indian-registered ships must produce national or international tonnage certificates under the Merchant Shipping Rules depending on length; foreign-registered vessels must have a licence from the competent shipping authority evidencing net tonnage based on the Flag State certificate or other acceptable evidence; inland vessels registered in India must produce a certificate under the Inland Vessels Act.
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 determination under tonnage tax scheme requires specified valid certificates or licence showing net tonnage for vessels.
Determination of tonnage for the tonnage tax scheme requires a valid certificate specifying net tonnage: Indian-registered ships must produce national or international tonnage certificates under the Merchant Shipping Rules depending on length; foreign-registered vessels must have a licence from the competent shipping authority evidencing net tonnage based on the Flag State certificate or other acceptable evidence; inland vessels registered in India must produce a certificate under the Inland Vessels Act.
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