Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 230(1)] [Section 230] [Entire Act] Union of India - Subsection Section 230(1)(c) in The Income Tax Act, 2025 (c)no deduction shall be allowed under Chapter VIII in relation to the profits and gains from the business of operating qualifying ships; and