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[Cites 0, Cited by 0] [Section 226(6)] [Section 226] [Entire Act]

Union of India - Subsection

Section 226(6)(b) in The Income Tax Act, 2025

(b)has not made an option in respect of the tonnage tax scheme as per section 231, the profits and gains of such company from such business shall be computed as per other provisions of this Act.