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Minimum training requirement for tonnage tax company
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....ee officers in accordance with the guidelines framed by the Director-General of Shipping and notified in the Official Gazette by the Central Government. (2) The tonnage tax company shall be required to furnish a copy of the certificate issued by the Director-General of Shipping along with the return of income under section 139 to the effect that such company has complied with the minimum training....
TaxTMI
TaxTMI