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- Section 115VZA Income Tax Act 2025 Effect of temporarily ceasing to operate qualifying ships.
- Section 115VZ Income Tax Act 2025 Demerger.
- Section 115VY Income Tax Act 2025 Amalgamation.
- Section 115VX Income Tax Act 2025 Determination of tonnage.
- Section 115VW Income Tax Act 2025 Maintenance and audit of accounts.
- Section 115VL Income Tax Act 2025 General exclusion of deduction and set off, etc.
- Section 115VV Income Tax Act 2025 Limit for charter in of tonnage.
- Section 115VU Income Tax Act 2025 Minimum training requirement for tonnage tax company.
- Section 115VT Income Tax Act 2025 Transfer of profits to Tonnage Tax Reserve Account.
- Section 115VS Income Tax Act 2025 Prohibition to opt for tonnage tax scheme in certain cases.
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