Director-General of Shipping definition aligns income-tax terminology with the official appointed under merchant shipping law. For income-tax purposes, Director-General of Shipping means the official appointed by the Central Government under section 7(1) of the Merchant Shipping ... Summary
Director-General of Shipping definition aligns income-tax terminology with the official appointed under merchant shipping law.
For income-tax purposes, Director-General of Shipping means the official appointed by the Central Government under section 7(1) of the Merchant Shipping Act, 1958. Section 235 of the Income-Tax Act, 2025 and section 115V of the Income-Tax Act, 1961 use substantively corresponding definitions, with their application respectively limited to the relevant Part and Chapter.
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