Section 235(i)(iii) in The Income Tax Act, 2025

[Cites 0, Cited by 0] [Section 235(i)] [Section 235] [Entire Act]

Union of India - Subsection

Section 235(i)(iii) in The Income Tax Act, 2025

(iii)a valid certificate in respect of such ship or inland vessel, as the case may be, indicating its net tonnage is in force,but does not include—

(A)a seagoing ship or vessel or inland vessel, as the case may be, if the main purpose for which it is used is the provision of goods or services of a kind normally provided on land;

(B)fishing vessels;

(C)factory ships;

(D)pleasure crafts;

(E)harbour and river ferries;

(F)offshore installations; and

(G)a qualifying ship which is used as a fishing vessel for more than thirty days during a tax year;

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Union of India - Subsection

Section 235(i)(iii) in The Income Tax Act, 2025