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Maintenance and audit of accounts

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.... 115VW. An option for tonnage tax scheme by a tonnage tax company shall not have effect in relation to a previous year unless such company- (i) maintains separate books of account in ....

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....     *************** NOTES:- 1.  Inserted vide Section 30 of the Finance (No. 2) Act, 2004 w.e.f. 01-04-2005 2. Substituted vide Section 63 of t....

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