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[Cites 0, Cited by 0] [Section 235] [Entire Act]

Union of India - Subsection

Section 235(b) in The Income Tax Act, 2025

(b)"bareboat charter-cum-demise" means a bareboat charter where the ownership of the ship or inland vessel, as the case may be, is intended to be transferred after a specified period to the company to whom it has been chartered;