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[Cites 0, Cited by 0] [Section 231(12)] [Section 231] [Entire Act]

Union of India - Subsection

Section 231(12)(c) in The Income Tax Act, 2025

(c)whose option has been excluded from tonnage tax scheme in pursuance of an order made under section 234(4),shall not be eligible to opt for tonnage tax scheme for ten years from the date of opting out or default or order.