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[Cites 0, Cited by 0] [Section 232(6)] [Section 232] [Entire Act]

Union of India - Subsection

Section 232(6)(b) in The Income Tax Act, 2025

(b)until the acquisition of a new ship or new inland vessel, as the case may be, for the purposes of the business of operating qualifying ships other than for distribution by way of dividends or profits or for remittance outside India as profits or for the creation of any asset outside India.