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 228] [Entire Act] Union of India - Subsection Section 228(1) in The Income Tax Act, 2025 (1)For the purposes of this Part, the relevant shipping income of a tonnage tax company means—(a)its profits from core activities referred to in sub-section (3); and(b)its profits from incidental activities referred to in sub-section (7).