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[Cites 0, Cited by 0] [Section 227(5)] [Section 227] [Entire Act]

Union of India - Subsection

Section 227(5)(b) in The Income Tax Act, 2025

(b)less than fifty tons, the tonnage shall be reduced to the next lower tonnage,which is a multiple of hundred and the tonnage so rounded off shall be the tonnage of the ship for the purposes of this section.