Amendment of section 227.

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Full Text of the Document

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.... for the word "certificate", the words "certificate of registration" shall be substituted. - Clause 52 seeks to amend section 227 of the Income-tax Act, 2025 relating to computation of tonnage income. Sub-section (4) of the said section provides that the tonnage shall mean the tonnage of a ship or inland vessel, as the case may be, indicated in the certificate referred to in sub-section (9....