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West Bengal Value Added Tax Act, 2003

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