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<h1>Income-tax Rules Amended: New Rules 11Q to 11T Introduced for Shipping Income and Chartered Tonnage Computation</h1> The Income-tax (Eighth Amendment) Rules, 2005, effective from April 1, 2005, introduce amendments to the Income-tax Rules, 1962. Key changes include the insertion of rules 11Q to 11T. Rule 11Q outlines the computation of deemed tonnage for slot purchase and charter arrangements. Rule 11R specifies incidental activities for relevant shipping income, such as maritime consultancy and ship management fees. Rule 11S details the computation of average net tonnage for charter-in of tonnage. Rule 11T specifies the form of the accountant's report required under section 115VW, to be submitted in Form No. 66.