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[Cites 0, Cited by 0] [Section 11Q] [Entire Act]

Union of India - Subsection

Section 11Q(1) in Income Tax Rules, 1962

(1)For the purpose of the Explanation to sub-section (4) of section 115VG, deemed tonnage in respect of an arrangement of purchase of slots and slot charter shall be computed (illustrative formula given in Note 3 appearing after the corresponding Form No. 66) on the following basis :