Category
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Key Takeaways:
- Brief Facts and Issues
- Contention of the Parties
- Key Observations
- Final Findings
Please click here to download the Presentation
Key Takeaways:
Key Takeaways:
Key Takeaways:
Key Takeaways:
Key Takeaways:
Key Takeaways:
Key Takeaways :
• Need for Legislation
• Establishment and Functions of Authority
• Accounts and Finance Functions
• Powers of Authority and Central Government
• Overview of Regulators in Other Countries
Objectives & Agenda :
In this Webinar, we shall under the Tonnage taxation scheme under Income-tax Act, 1961. It is a presumptive taxation scheme under which certain types of shipping companies (qualifying companies) operating certain types of ships (qualifying ships) are given an option to compute income in accordance with the provisions Sec 115 VA to 115 VZC. Incomes under these provisions are computed based on the Net Tonnage of the qualifying ship on a presumptive basis. The Qualifying company may opt to be charged to tax under provisions of the Tonnage Tax Scheme or under regular provisions of the Act
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