Statutory shipping office definition links income-tax terminology to the central-government appointment under merchant shipping law for tax provisions. Director-General of Shipping is defined in the Income-tax Act, 2025 and the Income-tax Act, 1961 as the officeholder appointed by the Central Government ... Summary
Statutory shipping office definition links income-tax terminology to the central-government appointment under merchant shipping law for tax provisions.
Director-General of Shipping is defined in the Income-tax Act, 2025 and the Income-tax Act, 1961 as the officeholder appointed by the Central Government under section 7(1) of the Merchant Shipping Act, 1958. The provisions use equivalent references to section 7(1), identifying the appointment-based meaning for the respective tax provisions.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.