|
|
 |
|
|
 |
|
|
|
|
| |
|
|
|
| « Various Acts & Rules » |
|---|
| Open DEMAT Account in 24 hrs |  Customs Tariff 2009-10 - PART-II - Chapter 98 - Project imports, Laboratory chemicals, passenger's baggage | | Customs Tariff 2009-10 - PART-II - Chapter 97 - Works of art, collectors' pieces and antiques | | Customs Tariff 2009-10 - PART-II - Chapter 96 - Miscellaneous manufactured articles | | Customs Tariff 2009-10 - PART-II - Chapter 95 - Toys, games and sports requisites; parts and accessories thereof | | Customs Tariff 2009-10 - PART-II - Chapter 94 - Furniture; bedding, mattresses, mattress supports | | Customs Tariff 2009-10 - PART-II - Chapter 93 - Arms and ammunition; parts and accessories thereof | | Customs Tariff 2009-10 - PART-II - Chapter 92 - Musical instruments; parts and accessories of such articles | | Customs Tariff 2009-10 - PART-II - Chapter 91 - Clocks and watches and parts thereof | | Customs Tariff 2009-10 - PART-II - Chapter 90 - Optical, photographic, cinematographic, measuring | | Customs Tariff 2009-10 - PART-II - Chapter 89 - Ships, boats and floating structures | | Customs Tariff 2009-10 - PART-II - Chapter 88 - Aircraft, spacecraft, and parts thereof |
|
|
|
|
|
| « Income-Tax Act - Section No. 115VC... | Income-Tax Act - Section No. 115VA... » |
Income-Tax Act - Section No. 115VB |
|
|
| September, 04th 2010 |
Operating ships.
115VB. For the purposes of this Chapter, a company shall be regarded as operating a ship if it operates any ship whether owned or chartered by it and includes a case where even a part of the ship has been chartered in by it in an arrangement such as slot charter, space charter or joint charter :
Provided that a company shall not be regarded as the operator of a ship which has been chartered out by it on bareboat charter-cum-demise terms or on bareboat charter terms for a period exceeding three years.
|
|
|
|
|
|
|
|
|
|
Copyright 2026 CAinINDIA All Right Reserved. Designed and Developed by Ritz Consulting
|
|
|
|
|
|
