Applicability of the Tonnage Tax Scheme to income from Barge

Please find details of qualifying ship under section 115VD

    For the purposes of this Chapter, a ship is a qualifying ship if—

•    (a)    it is a sea going ship or vessel of fifteen net tonnage or more;
  
•   (b)    it is a ship registered under the Merchant Shipping Act, 1958 (44 of 1958), or a ship registered outside India in respect of which a licence has been issued by the Director-General of Shipping under section 406 or section 407 of the Merchant Shipping Act, 1958 (44 of 1958); and
  
• (c)a valid certificate in respect of such ship indicating its net tonnage is in force,
  

but does not include—

•     (i)    a sea going ship or vessel if the main purpose for which it is used is the provision of goods or services of a kind normally provided on land;
  
•   (ii)    fishing vessels;
  
• (iii)    factory ships;
  
• (iv)    pleasure crafts;
  
•    (v)    harbour and river ferries;
  
• (vi)    offshore installations;
  
• (vii) a qualifying ship which is used as a fishing vessel for a period of more than thirty days during a previous year.
  

Earlier barge was consider by DG shipping for tonnage tax purposes. We need to check the current status whether barge is still there or they have removed.

Regards