Pooling arrangements govern shared maritime service earnings or operating profits under mutually agreed terms between multiple persons. Pooling arrangement means an agreement between two or more persons to provide services through a pool or operate one or more ships or inland vessels, with ... Summary
Pooling arrangements govern shared maritime service earnings or operating profits under mutually agreed terms between multiple persons.
Pooling arrangement means an agreement between two or more persons to provide services through a pool or operate one or more ships or inland vessels, with earnings or operating profits shared on mutually agreed terms. This definition applies for the relevant provisions under the Income Tax Act, 2025 and Income Tax Act, 1961.
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