March 5, 2018
Published by Law@HostBooks at March 5, 2018
115VT. (1) A tonnage tax company shall, subject to and in accordance with the provisions of this section, be required to credit to a reserve account (hereafter in this section […]
March 5, 2018
Published by Law@HostBooks at March 5, 2018
115VS. A qualifying company, which, on its own, opts out of the tonnage tax scheme or makes a default in complying with the provisions of section 115VT or section 115VU […]
March 5, 2018
Published by Law@HostBooks at March 5, 2018
115VR. (1) An option for tonnage tax scheme approved under sub- section (3) of section 115VP may be renewed within one year from the end of the previous year in […]
March 5, 2018
Published by Law@HostBooks at March 5, 2018
115VQ. (1) An option for tonnage tax scheme, after it has been approved under sub-section (3) of section 115VP, shall remain in force for a period of ten years from […]
March 5, 2018
Published by Law@HostBooks at March 5, 2018
115VP. (1) A qualifying company may opt for the tonnage tax scheme by making an application to the Joint Commissioner having jurisdiction over the company in the form and manner […]
March 5, 2018
Published by Law@HostBooks at March 5, 2018
115V-O. The book profit or loss derived from the activities of a tonnage tax company, referred to in sub-section (1) of section 115V-I, shall be excluded from the book profit […]
March 5, 2018
Published by Law@HostBooks at March 5, 2018
115VN. Any profits or gains arising from the transfer of a capital asset being an asset forming part of the block of qualifying assets shall be chargeable to income-tax in […]
March 5, 2018
Published by Law@HostBooks at March 5, 2018
115VM. (1) Section 72 shall apply in respect of any losses that have accrued to a company before its option for tonnage tax scheme and which are attributable to its […]
March 5, 2018
Published by Law@HostBooks at March 5, 2018
115VL. Notwithstanding anything contained in any other provision of this Act, in computing the tonnage income of a tonnage tax company for any previous year (hereafter in this section referred […]
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