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    <title>Amendment of section 115VW.</title>
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    <description>Clause 63 amends section 115VW to require a tonnage tax company to furnish the report of an accountant, in the prescribed form duly signed and verified, before the specified date referred to in section 44AB instead of along with the return of income for that previous year; the amendment takes effect from 1 April 2020 and applies to the assessment year 2020-2021 and thereafter.</description>
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      <description>Clause 63 amends section 115VW to require a tonnage tax company to furnish the report of an accountant, in the prescribed form duly signed and verified, before the specified date referred to in section 44AB instead of along with the return of income for that previous year; the amendment takes effect from 1 April 2020 and applies to the assessment year 2020-2021 and thereafter.</description>
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