ITA 1961 · Chapter XII-G
G
Sections in this chapter
- 115V
Section 115V — Definitions
CHAPTER XII-G — SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES (TONNAGE TAX)
- 115V-I
Section 115V-I — Relevant Shipping Income
CHAPTER XII-G — SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES (TONNAGE TAX)
- 115V-O
Section 115V-O — Exclusion from Provisions of Section 115JB
CHAPTER XII-G — SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES (TONNAGE TAX)
- 115VA
Section 115VA — Computation of Profits from Business of Operating Qualifying Ships
CHAPTER XII-G — SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES (TONNAGE TAX)
- 115VB
Section 115VB — Operating Ships
CHAPTER XII-G — SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES (TONNAGE TAX)
- 115VC
Section 115VC — Qualifying Company
CHAPTER XII-G — SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES (TONNAGE TAX)
- 115VD
Section 115VD — Qualifying Ship
CHAPTER XII-G — SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES (TONNAGE TAX)
- 115VE
Section 115VE — Manner of Computation of Income under Tonnage Tax Scheme
CHAPTER XII-G — SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES (TONNAGE TAX)
- 115VF
Section 115VF — Tonnage Income
CHAPTER XII-G — SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES (TONNAGE TAX)
- 115VG
Section 115VG — Computation of Tonnage Income
CHAPTER XII-G — SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES (TONNAGE TAX)
- 115VH
Section 115VH — Calculation in Case of Joint Operation
CHAPTER XII-G — SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES (TONNAGE TAX)
- 115VJ
Section 115VJ — Treatment of Common Costs
CHAPTER XII-G — SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES (TONNAGE TAX)
- 115VK
Section 115VK — Depreciation
CHAPTER XII-G — SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES (TONNAGE TAX)
- 115VL
Section 115VL — General Exclusion of Deduction and Set Off
CHAPTER XII-G — SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES (TONNAGE TAX)
- 115VM
Section 115VM — Exclusion of Loss
CHAPTER XII-G — SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES (TONNAGE TAX)
- 115VN
Section 115VN — Chargeable Gains from Transfer of Tonnage Tax Assets
CHAPTER XII-G — SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES (TONNAGE TAX)
- 115VP
Section 115VP — Method and Time of Opting for Tonnage Tax Scheme
CHAPTER XII-G — SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES (TONNAGE TAX)
- 115VQ
Section 115VQ — Period for Which Tonnage Tax Option to Remain in Force
CHAPTER XII-G — SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES (TONNAGE TAX)
- 115VR
Section 115VR — Renewal of Tonnage Tax Scheme
CHAPTER XII-G — SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES (TONNAGE TAX)
- 115VS
Section 115VS — Prohibition to Opt for Tonnage Tax Scheme in Certain Cases
CHAPTER XII-G — SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES (TONNAGE TAX)
- 115VT
Section 115VT — Transfer of Profits to Tonnage Tax Reserve Account
CHAPTER XII-G — SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES (TONNAGE TAX)
- 115VU
Section 115VU — Minimum Training Requirement for Tonnage Tax Company
CHAPTER XII-G — SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES (TONNAGE TAX)
- 115VV
Section 115VV — Limit for Charter In of Tonnage
CHAPTER XII-G — SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES (TONNAGE TAX)
- 115VW
Section 115VW — Maintenance and Audit of Accounts
CHAPTER XII-G — SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES (TONNAGE TAX)
- 115VX
Section 115VX — Determination of Tonnage
CHAPTER XII-G — SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES (TONNAGE TAX)
- 115VY
Section 115VY — Amalgamation
CHAPTER XII-G — SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES (TONNAGE TAX)
- 115VZ
Section 115VZ — Demerger
CHAPTER XII-G — SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES (TONNAGE TAX)
- 115VZA
Section 115VZA — Effect of Temporarily Ceasing to Operate Qualifying Ships
CHAPTER XII-G — SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES (TONNAGE TAX)
- 115VZB
Section 115VZB — Avoidance of Tax
CHAPTER XII-G — SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES (TONNAGE TAX)
- 115VZC
Section 115VZC — Exclusion from Tonnage Tax Scheme
CHAPTER XII-G — SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES (TONNAGE TAX)