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<h1>Accountant's Report Required Under Section 115VW for Tonnage Tax Scheme in Shipping Companies, Submit in Form No. 66.</h1> The report of an accountant under clause (ii) of section 115VW pertains to the tonnage tax scheme for shipping companies as per the Income-tax Rules, 1962. It mandates that the audit of accounts for a qualified company must be submitted in Form No. 66. This requirement is part of the statutory provisions governing the taxation framework for shipping companies, ensuring compliance with the specific tax regulations outlined in the legislation.