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[Cites 0, Cited by 0] [Section 226(1)] [Section 226] [Entire Act]

Union of India - Subsection

Section 226(1)(a) in The Income Tax Act, 2025

(a)be regarded as operating a ship or inland vessel, as the case may be, if it operates any ship or inland vessel, as the case may be, whether owned or chartered by it and includes a case where even a part of the ship or inland vessel, as the case may be, has been chartered in by it in an arrangement such as slot charter, space charter or joint charter;