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[Cites 0, Cited by 0] [Section 232] [Entire Act]

Union of India - Subsection

Section 232(12) in The Income Tax Act, 2025

(12)A tonnage tax company, after its option has been approved under section 231(4), shall comply with the minimum training requirement in respect of trainee officers as per the guidelines issued by the Director-General of Shipping and notified by the Central Government.