Income-tax Act, 1961
Section - 115VX - Determination of tonnage
Determination of tonnage.115VX. (1) For the purposes of this Chapter,-
| (a) | - | the tonnage of a ship 69[or inland vessel, as the case may be,] shall be determined in accordance with the valid certificate indicating its tonnage; |
| (b) | - | "valid certificate" means,- |
| (i) | - | in case of ships registered in India- |
| (a) | - | having a length of less than twenty-four metres, a certificate issued under the Merchant Shipping (Tonnag .... To read the full section download the app from Google Play store
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