Section 115VZA(2) in The Income Tax Act, 1961

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Union of India - Subsection

Section 115VZA(2) in The Income Tax Act, 1961

(2)Where a qualifying company continues to operate a ship, which temporarily ceases to be a qualifying ship, such ship shall not be considered as a qualifying ship for the purposes of this Chapter.G.-Provisions of this Chapter not to apply in certain cases

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Union of India - Subsection

Section 115VZA(2) in The Income Tax Act, 1961