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Rajasthan Value Added Tax Act, 2003 Punjab Value Added Tax Act Haryana Value Added Tax Act Telangana VAT Act 2005 Andhra Pradesh VAT Act, 2005 Bihar Value Added Tax Act, 2005 Other Statutes ESI Act, 1948 PF Act, 1952 Profession Tax Act The Indian Partnership Act, 1932 Societies Registration Act, 1860 Competition Act, 2002 Reserve Bank of India Act, 1934 MRTP Act, 1969 Equalisation Levy Act, 2016 Right To Information Act, 2005 FEMA, 1999 Maharashtra RERA RERA, 2016 Insolvency & Bankruptcy Code, 2016 Benami Property Act 1988 GST Laws IGST Act , 2017 CGST Tax Act, 2017 UTGST Act, 2017 GST (Compensation to States) Act Rules Direct Tax Rules Income Tax Rules Wealth Tax Rules 1957 Income Declaration Scheme Rules 2016 Indirect Tax Rules GST Valuation Rules , 2016 Service Tax Rules CST (Delhi) Rules, 2005 CST (Maharashtra) Rules Customs Valuation Rules Cenvat Credit Rules, 2017 Entry Tax Rules Corporate Laws Rules Companies Rules, 2014 LLP Rules, 2009 LLP Winding up Rules, 2012 Cos Unpaid Dividend Rules, 1978 VAT Laws Rules Delhi VAT Rules, 2005 Maharashtra VAT Rules, 2005 West Bengal VAT Rules, 2005 Tamilnadu VAT Rules, 2007 Karnataka VAT Rules, 2005 Gujarat VAT Rules, 2006 Uttar Pradesh VAT Rules, 2008 Rajasthan VAT Rules, 2006 Punjab VAT Rules Haryana VAT Rules, 2003 Telangana VAT Rules 2005 Andhra Pradesh VAT Rules, 2005 Bihar Value Added Tax Rules, 2005 Other Statutes Profession Tax Rules NBFC Deposits Directions, 1998 NBFC & Misc NBC (Advt) Rules, 1977 NBFC Auditor Report Directions, 2008 Delhi Labour Welfare Fund Rules, 1997 Cost records and audit Rules, 2014 Baggage Rules, 2016 Equalisation Levy Rules, 2016 NCLT And NCLAT Rules Insolvency & Bankruptcy Rules Benami Property Rules, 2016 GST Rules CGST Rules, 2017 IGST Rules 2017 Forms Income Tax Forms ROC Forms (Cos Act, 2013) ROC Forms (Cos Act, 1956) Income Declaration Forms Wealth Tax Forms Service Tax Forms Companies Unpaid Dividend Forms NBFCs Forms LLP Winding up FEMA Forms LLP Forms CGST Forms GST Forms 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Income_Tax_Act

Section / Rule Number Content


115V Definitions
115VA Computation of profits and gains from the business of operating qualifying ships
115VB Operating ships
115VC Qualifying company
115VD Qualifying ship
115VE Manner of computation of income under tonnage tax scheme
115VF Tonnage income
115VG Computation of tonnage income
115VH Calculation in case of joint operation, etc.
115VI Relevant shipping income
115VJ Treatment of common costs
115VK Depreciation
115VL General exclusion of deduction and set off, etc.
115VM Exclusion of loss
115VN Chargeable gains from transfer of tonnage tax assets
115VO Exclusion from provisions of section 115JB
115VP Method and time of opting for tonnage tax scheme
115VQ Period for which tonnage tax option to remain in force
115VR Renewal of tonnage tax scheme
115VS Prohibition to opt for tonnage tax scheme in certain cases
115VT Transfer of profits to Tonnage Tax Reserve Account
115VU Minimum training requirement for tonnage tax company
115VV Limit for charter in of tonnage
115VW Maintenance and audit of accounts
115VX Determination of tonnage
115VY Amalgamation
115VZ Demerger
115VZA Effect of temporarily ceasing to operate qualifying ships
115VZB Avoidance of tax
115VZC Exclusion from tonnage tax scheme