https://www.taxtmi.com/acts?id=3244 A qualifying ship for tonnage-based income requires a minimum net tonnage, registration or a licence under the applicable shipping regime for the vessel, and a valid certificate indicating net tonnage; specified categories including vessels used primarily to provide goods or services normally provided on land, fishing vessels, factory ships, pleasure crafts, harbour and river ferries, offshore installations, and ships used as fishing vessels for over thirty days in a previous year are excluded. en-us Sat, 19 Jan 2008 22:45:54 +0530 Thu, 28 Aug 2025 14:47:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=3244 A qualifying ship for tonnage-based income requires a minimum net tonnage, registration or a licence under the applicable shipping regime for the vessel, and a valid certificate indicating net tonnage; specified categories including vessels used primarily to provide goods or services normally provided on land, fishing vessels, factory ships, pleasure crafts, harbour and river ferries, offshore installations, and ships used as fishing vessels for over thirty days in a previous year are excluded. Act-Rules Income Tax Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=3244