Webinars, Income Tax, Uncategorized

Tonnage Taxation Scheme

Objectives & Agenda :
In this Webinar, we shall under the Tonnage taxation scheme under Income-tax Act, 1961. It is a presumptive taxation scheme under which certain types of shipping companies (qualifying companies) operating certain types of ships (qualifying ships) are given an option to compute income in accordance with the provisions Sec 115 VA to 115 VZC. Incomes under these provisions are computed based on the Net Tonnage of the qualifying ship on a presumptive basis. The Qualifying company may opt to be charged to tax under provisions of the Tonnage Tax Scheme or under regular provisions of the Act

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