Tonnage tax companies must meet training requirements and submit compliance certificates for sea and inland vessels. A tonnage tax company, after approval of its option, must satisfy the minimum training requirement for trainee officers per guidelines issued by the Director-General of Shipping or the Inland Waterways Authority of India and must attach a certificate from the Director-General or the designated State authority under the Inland Vessels Act, 2021, with its return of income under section 263 confirming compliance; consultation for average net tonnage computation may be with either authority.