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of <h1>Tonnage Tax Bill 2025 Introduces Strict Anti-Avoidance Measures to Prevent Unwarranted Tax Benefits in Maritime Sector</h1> A legal analysis of the Indian tonnage tax regime reveals new anti-abuse provisions in the Income Tax Bill, 2025. The legislation empowers tax authorities to exclude companies from the tonnage tax scheme if they engage in transactions primarily designed to secure undue tax advantages. The provisions require procedural safeguards, including opportunity for response and administrative approval, while maintaining the scheme's integrity and preventing potential tax avoidance strategies.
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