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of <h1>Comprehensive Guide to Calculating Tonnage Income Tax for Shipping Companies Under Section 115VG</h1> A manual for computing tonnage income under Section 115VG of Income Tax provides a step-by-step methodology for calculating tax on shipping companies. The process involves determining ship tonnage, calculating daily income based on tonnage brackets, multiplying daily income by operational days, and aggregating total tonnage income. The tax is then applied at the prevailing corporate rate. Special provisions exist for deemed tonnage and rounding off calculations, with validity up to 31.03.2026.
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