Section 115VQ(2)(d) in The Income Tax Act, 1961

[Cites 0, Cited by 0] [Section 115VQ(2)] [Section 115VQ] [Entire Act]

Union of India - Subsection

Section 115VQ(2)(d) in The Income Tax Act, 1961

(d)the qualifying company furnishes to the Assessing Officer, a declaration in writing to the effect that the provisions of this Chapter may not be made applicable to it, and the profits and gains of the company from the business of operating qualifying ships shall be computed in accordance with the other provisions of this Act.

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Union of India - Subsection

Section 115VQ(2)(d) in The Income Tax Act, 1961