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 115VE] [Entire Act] Union of India - Subsection Section 115VE(4) in The Income Tax Act, 1961 (4)The tonnage tax scheme shall apply only if an option to that effect is made in accordance with the provisions of section 155-VP.