Section 227(9)(b) in The Income Tax Act, 2025

[Cites 0, Cited by 0] [Section 227(9)] [Section 227] [Entire Act]

Union of India - Subsection

Section 227(9)(b) in The Income Tax Act, 2025

(b)"valid certificate" means,—

(i)in case of ships registered in India,—

(A)having a length of less than twenty-four metres, a issued under the Merchant Shipping (Tonnage certificate Measurement of Ship) Rules, 1987 made under the Merchant Shipping Act, 1958;

(B)having a length of twenty-four metres or more, an international tonnage certificate issued under the provisions of the Convention on Tonnage Measurement of Ships, 1969, as specified in the Merchant Shipping (Tonnage Measurement of Ship) Rules, 1987 made under the said Act;

(ii)in case of ships registered outside India, a licence issued by the Director-General of Shipping under section 406 or 407 of the Merchant Shipping Act, 1958 specifying the net tonnage on the basis of Tonnage Certificate issued by the Flag State Administration, where the ship is registered or any other evidence acceptable to the Director-General of Shipping produced by the ship owner while seeking permission for chartering in the ship;

(iii)in case of inland vessel registered in India, a certificate issued under the Inland Vessels Act, 2021.

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Union of India - Subsection

Section 227(9)(b) in The Income Tax Act, 2025