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Chapter 12G: SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES

Income Tax Act • Direct Tax

Acts in this Chapter (29)

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115V Definitions
0 sections 0 rules
115VA Computation of profits and gains from the business of operating qualifying ships
0 sections 0 rules
115VB Operating ships
0 sections 0 rules
115VC Qualifying company
0 sections 0 rules
115VD Qualifying ship
0 sections 0 rules
115VF Tonnage income
0 sections 0 rules
115VG Computation of tonnage income
0 sections 0 rules
115VH Calculation in case of joint operation, etc.
0 sections 0 rules
115VI Relevant shipping income
0 sections 0 rules
115VJ Treatment of common costs
0 sections 0 rules
115VK Depreciation
0 sections 0 rules
115VL General exclusion of deduction and set off, etc.
0 sections 0 rules
115VM Exclusion of loss
0 sections 0 rules
115VN Chargeable gains from transfer of tonnage tax assets
0 sections 0 rules
115VP Method and time of opting for tonnage tax scheme
0 sections 0 rules
115VQ Period for which tonnage tax option to remain in force
0 sections 0 rules
115VR Renewal of tonnage tax scheme
0 sections 0 rules
115VS Prohibition to opt for tonnage tax scheme in certain cases
0 sections 0 rules
115VT Transfer of profits to Tonnage Tax Reserve Account
0 sections 0 rules
115VU Minimum training requirement for tonnage tax company
0 sections 0 rules
115VV Limit for charter in of tonnage
0 sections 0 rules
115VW Maintenance and audit of accounts
0 sections 0 rules
115VX Determination of tonnage
0 sections 0 rules
115VY Amalgamation
0 sections 0 rules
115VZ Demerger
0 sections 0 rules
115VZA Effect of temporarily ceasing to operate qualifying ships
0 sections 0 rules
115VZB Avoidance of tax
0 sections 0 rules
115VZC Exclusion from tonnage tax scheme
0 sections 0 rules
Chapter XIIH INCOME-TAX ON FRINGE BENEFITS
0 sections 0 rules
Chapter Statistics
29
Acts
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Rules
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Forms
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Direct Tax
Income Tax Act
SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES
Chapter Information
Chapter Number:
12G
Full Name:
Chapter XIIG SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES
Order:
0
Created:
Aug 21, 2025
Updated:
Aug 21, 2025
Recently Added Acts
115V Definitions 0 sections • Added: Aug 21, 2025
115VA Computation of profits and gains from the business of operating qualifying ships 0 sections • Added: Aug 21, 2025
115VB Operating ships 0 sections • Added: Aug 21, 2025
115VC Qualifying company 0 sections • Added: Aug 21, 2025
115VD Qualifying ship 0 sections • Added: Aug 21, 2025
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