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

[Cites 0, Cited by 0] [Section 115VI(2)] [Section 115VI] [Entire Act]

Union of India - Subsection

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

(b)"contract of affreightment" means a service contract under which a tonnage tax company agrees to transport a specified quantity of specified products at a specified rate, between designated loading and discharging ports over a specified period;

(B)specific shipping trades, being-

(i)on-board or on-shore activities of passenger ships comprising of fares and food and beverages consumed on board;

(ii)slot charters, space charters, joint charters, feeder services, container box leasing of container shipping.

Legal Document View

Unlock Advanced Research with PRISMAI

Union of India - Subsection

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