Section 115VZC-Exclusion from tonnage tax scheme
Section 115VZC of the Income Tax Act: Exclusion from tonnage tax scheme (1) Where a tonnage tax company is a...
Month: September 2021
Section 115VZC of the Income Tax Act
Section 115VZC of the Income Tax Act: Exclusion from tonnage tax scheme (1) Where a tonnage tax company is a...
Section 115VZB of the Income Tax Act
Section 115VZB of the Income Tax Act: Avoidance of tax (1) Subject to the provisions of this Chapter, the tonnage...
Section 115VZA of the Income Tax Act
Section 115VZA of the Income Tax Act: Effect of temporarily ceasing to operate qualifying ships (1) A temporary cessation (as...
Section 115VZA of the Income Tax Act
Section 115VZA of the Income Tax Act: Effect of temporarily ceasing to operate qualifying ships (1) A temporary cessation (as...
Section 115VZ of the Income Tax Act
Section 115VZ of the Income Tax Act: Demerger Where in a scheme of demerger, the demerged company transfers its business...
Section 115VY-Amalgamation and demerger of shipping companies
Section 115VY of the Income Tax Act: Amalgamation Where there has been an amalgamation of a company with another company...
Section 115VY of the Income Tax Act
Section 115VY of the Income Tax Act: Amalgamation Where there has been an amalgamation of a company with another company...
Section 115VX of the Income Tax Act
Section 115VX of the Income Tax Act: Determination of tonnage (1) For the purposes of this Chapter,— (a) the tonnage...
Section 115VW-Maintenance and audit of accounts
Section 115VW of the Income Tax Act: Maintenance and audit of accounts An option for tonnage tax scheme by a...