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INCOME TAX LAWS
THE INCOME TAX ACT, 2025
CHAPTER XIII - DETERMINATION OF TAX IN SPECIAL CASES
G.—Special provisions relating to income of shipping companies
Section 227 of Income Tax Act - Computation of tonnage income
Section 234 of Income Tax Act - Avoidance of tax and exclusion from tonnage tax scheme
Section 225 of Income Tax Act - Income from business of operating qualifying ships
Section 226 of Income Tax Act - Tonnage tax scheme
Section 228 of Income Tax Act - Relevant shipping income and exclusion from book profit
Section 229 of Income Tax Act - Depreciation and gains relating to tonnage tax assets
Section 230 of Income Tax Act - Exclusion of deduction, loss, set off, etc
Section 231 of Income Tax Act - Method of opting of tonnage tax scheme and validity
Section 232 of Income Tax Act - Certain conditions for applicability of tonnage tax scheme
Section 233 of Income Tax Act - Amalgamation and demerger
Section 235 of Income Tax Act - Interpretation
