Amendment of section 232.

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....f the Income-tax Act,-- (a) for sub-sections (12) and (13), the following sub-sections shall be substituted, namely:-- "(12) A tonnage tax company, after its option has been approved....

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....thority, as appointed by the respective State Governments under the Inland Vessels Act, 2021, (24 of 2021) as the case may be, along with the return of income under section 263 to the effect that such....