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[Cites 0, Cited by 0] [Section 228] [Entire Act]

Union of India - Subsection

Section 228(16) in The Income Tax Act, 2025

(16)The book profit or loss derived from the activities of a tonnage tax company, referred to in sub-section (1), shall be excluded from the book profit of the company for the purposes of section 206(1)(c).