Audit Report under section 232(21) for tonnage tax scheme

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....ng books of accounts maintained in a computer system)   (c) List of books of accounts examined   3. Furnish all the addresses at which the books of account are kept Address 1   Address 2   Address 3   4. Limit for charter-in   Whether correctly computed keeping in view the limit of 49% under section 232(15) Yes/No 5. Relevant shipping income   a. Profits from core activities referred to in section 228(1)(a)   b. Whether profits from incidental activities exceed 0.25 per cent of the turnover from core activities Yes/No 6. Tonnage tax reserve account   a. Book profit   b. Minimum reserve created ....

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.... I. Input Tax Credit allowed under the Central Goods and Services Tax Act, 2017 and the relevant rules in respect of assets acquired on or after 1.3.1994   II. Change in rate of exchange of currency   III. Subsidy or grant of reimbursement, by whatever name called   10. Details of assets (other than ships), if any, not used exclusively for the tonnage tax business (refer Note 4) 11. Details of losses relating to the business of operating qualifying ships, if any (refer Note 4) VERIFICATION *I/We......................... having Permanent Account Number .................... report that the statutory audit of .................. (name, address and permanent account number of the c....