https://www.taxtmi.com/acts?id=3263 An option for the tonnage tax regime is effective for a previous year only if the company maintains separate books of account for operating qualifying ships and furnishes, before the specified audit filing date, an accountant's report in the prescribed form duly signed and verified; "accountant" is defined as per the income-tax audit explanatory provision. en-us Sat, 19 Jan 2008 22:45:54 +0530 Thu, 28 Aug 2025 14:51:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=3263 An option for the tonnage tax regime is effective for a previous year only if the company maintains separate books of account for operating qualifying ships and furnishes, before the specified audit filing date, an accountant's report in the prescribed form duly signed and verified; "accountant" is defined as per the income-tax audit explanatory provision. Act-Rules Income Tax Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=3263