pcmehra.com


	Home About Us Services Goods and Service Tax matters and Direct Taxes Income Tax Matters Statutory Audit Financial Management Company Law Matter FEMA RBI Matters Goods and Service Tax Whats New Knowledge Bank Calculators GST MRP Calculator GST Rate Calculator GST Calculator Tax Calculator TDS Calculator Calculate Net Profit Calculate Net Worth Effective Capital HRA NSC EMI Auto Loan Calculator Home Loan Calculator Get No. Of Installment RERA Calculator Developers Calculator Home Buyer Delay Interest Home Buyer Refund Bulletins RBI SEBI Notification Circular Income Tax Service Tax Central Sales Tax Excise Matters Customs Company Law Labour Laws FEMA The LLP Act 2008 Accounting Standard (INDAS) Others GST VAT Delhi VAT Maharastra VAT Gujarat VAT Telangana VAT Tamil Nadu VAT IGST UTGST Compensation Cess IBC Regulation Utilities Rates of TDS TDS Rates for N.R.I us 195 Rates of Income Tax Depreciation Rates Companies Act Depreciation Rates Income Tax Act ROC Filing Fees (Cos Act, 2013) ROC Fee Structure (Cos Act, 2013) Cost Inflation Index IFSC Codes MICR Codes Rates of NSC Interest Gold and Silver Rates Rates of Stamp Duty LLP Fees National Industries Classification HSN Rate List Deduction u/s 80TTA Vs 80TTB Links Quick Links Important Links GST/VAT Links Ease Of Doing Business Acts Direct Tax Income Tax Act Income Declaration Scheme 2016 Income Tax 2025 Indirect Tax Corporate Laws Companies Act, 2013 Companies Act, 1956 SEBI Act, 1992 VAT Laws MVAT Act, 2002 Tamilnadu VAT ACT, 2006 Gujarat Value Added Tax Act, 2003 Telangana VAT Act 2005 Bihar Value Added Tax Act, 2005 Other Statutes Reserve Bank of India Act, 1934 MRTP Act, 1969 Equalisation Levy Act, 2016 FEMA, 1999 Maharashtra RERA RERA, 2016 Insolvency & Bankruptcy Code, 2016 Benami Property Act 1988 GST Laws IGST Act , 2017 CGST Tax Act, 2017 UTGST Act, 2017 GST (Compensation to States) Act Rules Direct Tax Rules Income Tax Rules Income Declaration Scheme Rules 2016 Indirect Tax Rules GST Valuation Rules , 2016 Service Tax Rules CST (Maharashtra) Rules Cenvat Credit Rules, 2017 Corporate Laws Rules Companies Rules, 2014 VAT Laws Rules Maharashtra VAT Rules, 2005 Tamilnadu VAT Rules, 2007 Gujarat VAT Rules, 2006 Telangana VAT Rules 2005 Other Statutes NBFC & Misc NBC (Advt) Rules, 1977 NBFC Auditor Report Directions, 2008 Equalisation Levy Rules, 2016 NCLT And NCLAT Rules Insolvency & Bankruptcy Rules Benami Property Rules, 2016 GST Rules CGST Rules, 2017 IGST Rules 2017 Forms Income Tax Forms ROC Forms (Cos Act, 2013) ROC Forms (Cos Act, 1956) Income Declaration Forms Wealth Tax Forms Service Tax Forms Companies Unpaid Dividend Forms NBFCs Forms LLP Winding up FEMA Forms LLP Forms CGST Forms Accounts and Records GST Forms Advance Ruling Appeals and Revision Assessment and Audit Composition Demands and Recovery Input Tax Credit Inspection, Search and Seizure Offences and Penalties Payment of Tax Refund Registration Returns Transitional Provisions Query Careers Admin Login Email Login Time Sheet Contact Us

Income_Tax_Act

Section / Rule Number Content


115V Definitions
115VA Computation of profits and gains from the business of operating qualifying ships
115VB Operating ships
115VC Qualifying company
115VD Qualifying ship
115VE Manner of computation of income under tonnage tax scheme
115VF Tonnage income
115VG Computation of tonnage income
115VH Calculation in case of joint operation, etc.
115VI Relevant shipping income
115VJ Treatment of common costs
115VK Depreciation
115VL General exclusion of deduction and set off, etc.
115VM Exclusion of loss
115VN Chargeable gains from transfer of tonnage tax assets
115VO Exclusion from provisions of section 115JB
115VP Method and time of opting for tonnage tax scheme
115VQ Period for which tonnage tax option to remain in force
115VR Renewal of tonnage tax scheme
115VS Prohibition to opt for tonnage tax scheme in certain cases
115VT Transfer of profits to Tonnage Tax Reserve Account
115VU Minimum training requirement for tonnage tax company
115VV Limit for charter in of tonnage
115VW Maintenance and audit of accounts
115VX Determination of tonnage
115VY Amalgamation
115VZ Demerger
115VZA Effect of temporarily ceasing to operate qualifying ships
115VZB Avoidance of tax
115VZC Exclusion from tonnage tax scheme

257423 Times Visited


Contact Us	Useful Links	Quick Links
Head Office: 716, Maker Chamber V, Nariman Point, Mumbai - 400021 Contact Numbers: +91-22-22824817 / +91-9869-7350 Email Id : pcm@pcmehra.com	PAN TAN E-Filing Online Payment of Taxes Challans	Home Contact Us Login Email Timesheet