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[Cites 0, Cited by 0] [Section 115VT(3)] [Section 115VT] [Entire Act]

Union of India - Subsection

Section 115VT(3)(b) in The Income Tax Act, 1961

(b)until the acquisition of a new ship, for the purposes of the business of operating qualifying ships other than for distribution by way of dividends or profits or for remittance outside India as profits or for the creation of any asset outside India.