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 235] [Entire Act] Union of India - Subsection Section 235(m) in The Income Tax Act, 2025 (m)"tonnage tax business" means the business of operating qualifying ships giving rise to relevant shipping income as referred to in section 228(1);
