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[Cites 0, Cited by 0] [Section 231(9)] [Section 231] [Entire Act]

Union of India - Subsection

Section 231(9)(d) in The Income Tax Act, 2025

(d)the qualifying company furnishes to the Assessing Officer, a declaration in writing to the effect that the provisions of this Part may not be made applicable to it,and the profits and gains of the company from the business of operating qualifying ships shall be computed as per other provisions of this Act.