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[Cites 0, Cited by 0] [Section 227] [Entire Act]

Union of India - Subsection

Section 227(4) in The Income Tax Act, 2025

(4)For the purposes of this Part of the Chapter, the tonnage shall—
(a)mean the tonnage of a ship or inland vessel, as the case may be, indicated in the certificate referred to in sub-section (9); and
(b)include the deemed tonnage, being the tonnage in respect of an arrangement of purchase of slots, slot charter and an arrangement of sharing of break-bulk vessel, computed in the manner, as may be prescribed.