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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>Audit report requirement under section 115VW: qualified shipping companies must file an accountant's audit report in Form No. 66.</h1> A qualified company under the tonnage tax scheme must submit an accountant's audited report as required by clause (ii) of section 115VW; Rule 11T prescribes that this audit report shall be rendered in Form No. 66 under the Income-tax Rules, 1962.

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