Income-tax Act, 1961
Section - 115VC - Qualifying company
Qualifying company.115VC. For the purposes of this Chapter, a company is a qualifying company if-
Explanation.-For the purposes of this section, "place of effective management of the company" means-
| (a) | - | it is an Indian company; |
| (b) | - | the place of effective management of the company is in India; |
| (c) | - | it owns at least one qualifying ship; and |
| (d) | - | the main object of the company is to carry on the business of operating ships. |
| (A) | - | the pl .... To read the full section download the app from Google Play store
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