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of <h1>Tonnage Tax Regime Clarifies Qualifying Company Status for Indian Shipping Enterprises Under Section 235(h)</h1> A detailed legal analysis of the tonnage tax regime in India reveals the definition of a 'qualifying company' under Clause 235(h) of the Income Tax Bill, 2025. The provision establishes four key criteria: Indian company status, place of effective management in India, ownership of at least one qualifying ship, and primary business of operating ships. The clause maintains substantive continuity with existing legislation while providing enhanced clarity and alignment with modern corporate governance practices and updated shipping regulations.
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