https://www.taxtmi.com/acts?id=51765 Special provisions for income of shipping companies define the core terms governing the tonnage tax regime, including bareboat charter, bareboat charter-cum-demise, qualifying company, qualifying ship, seagoing ship, tonnage income, tonnage tax activities, tonnage tax business, tonnage tax company, and tonnage tax scheme. A qualifying company must be an Indian company with its place of effective management in India, at least one qualifying ship, and the main object of carrying on the business of operating ships. A qualifying ship must meet registration, tonnage, and certification requirements and excludes several specified vessel categories. en-us Thu, 14 Aug 2025 12:01:26 +0530 Mon, 06 Apr 2026 11:06:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=51765 Special provisions for income of shipping companies define the core terms governing the tonnage tax regime, including bareboat charter, bareboat charter-cum-demise, qualifying company, qualifying ship, seagoing ship, tonnage income, tonnage tax activities, tonnage tax business, tonnage tax company, and tonnage tax scheme. A qualifying company must be an Indian company with its place of effective management in India, at least one qualifying ship, and the main object of carrying on the business of operating ships. A qualifying ship must meet registration, tonnage, and certification requirements and excludes several specified vessel categories. Act-Rules Income Tax Thu, 14 Aug 2025 12:01:26 +0530 https://www.taxtmi.com/acts?id=51765