Rule – 11R, Incidental activities for purposes of relevant shipping income
March 16, 2018
Rule – 11T, Form of report of an accountant under clause (ii) of section 115VW
March 16, 2018

Rule – 11S, Computation of average of net tonnage for charter-in of tonnage

11SThe limit for charter-in of tonnage of the qualifying ships referred to in section 115VV (to be worked out according to the illustration explained in Note 6 appearing after the corresponding Form No. 66) during any previous year shall be computed by dividing the total number of chartered-in ton days by the total number of ton days operated by the company.


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