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of <h1>Shipping Companies Can Preserve Tonnage Tax Benefits During Restructuring Under Specific Continuity Provisions in Tax Laws</h1> A legal analysis of tonnage tax benefits during shipping sector demergers reveals continuity provisions in tax legislation. The provisions ensure that shipping companies can restructure through amalgamation or demerger while maintaining their existing tonnage tax scheme benefits, subject to qualifying conditions. Both the Income Tax Bill, 2025 and the Income-tax Act, 1961 provide mechanisms for resulting and demerged companies to retain tax advantages for the unexpired period, supporting industry flexibility and competitiveness.
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