https://www.taxtmi.com/manuals?id=1666 Tonnage taxation definitions are cross-referenced between the Income-tax Act, 2025 and the Income-tax Act, 1961. Section 235 terms concerning shipping charters, vessels, qualifying entities, tonnage income, activities, business and scheme correspond to provisions in sections 115V, 115VC, 115VD and 115VE(2). Place of effective management is correlated with the explanation to section 6(3), while Inland Waterways Authority of India has no corresponding definition in section 115V. en-us Thu, 27 Jul 2017 14:30:00 +0530 Thu, 29 Oct 2026 15:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=1666 Tonnage taxation definitions are cross-referenced between the Income-tax Act, 2025 and the Income-tax Act, 1961. Section 235 terms concerning shipping charters, vessels, qualifying entities, tonnage income, activities, business and scheme correspond to provisions in sections 115V, 115VC, 115VD and 115VE(2). Place of effective management is correlated with the explanation to section 6(3), while Inland Waterways Authority of India has no corresponding definition in section 115V. Manuals Income Tax Thu, 27 Jul 2017 14:30:00 +0530 https://www.taxtmi.com/manuals?id=1666