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    <description>Determination of tonnage for the tonnage tax scheme requires a valid certificate specifying net tonnage: Indian-registered ships must produce national or international tonnage certificates under the Merchant Shipping Rules depending on length; foreign-registered vessels must have a licence from the competent shipping authority evidencing net tonnage based on the Flag State certificate or other acceptable evidence; inland vessels registered in India must produce a certificate under the Inland Vessels Act.</description>
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