https://www.taxtmi.com/acts?id=53170 A tonnage tax company, after approval of its option, must satisfy the minimum training requirement for trainee officers per guidelines issued by the Director-General of Shipping or the Inland Waterways Authority of India and must attach a certificate from the Director-General or the designated State authority under the Inland Vessels Act, 2021, with its return of income under section 263 confirming compliance; consultation for average net tonnage computation may be with either authority. en-us Sun, 01 Feb 2026 15:21:38 +0530 Sun, 01 Feb 2026 15:21:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=53170 A tonnage tax company, after approval of its option, must satisfy the minimum training requirement for trainee officers per guidelines issued by the Director-General of Shipping or the Inland Waterways Authority of India and must attach a certificate from the Director-General or the designated State authority under the Inland Vessels Act, 2021, with its return of income under section 263 confirming compliance; consultation for average net tonnage computation may be with either authority. Act-Rules Bills Sun, 01 Feb 2026 15:21:38 +0530 https://www.taxtmi.com/acts?id=53170