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1961 Section 115VQ, Section 115VR, Section 115VS→2025 Section 231

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From the Income Tax Department's correspondence. Change labels are an aid to reading; the text of the Acts prevails. Text as on 22 May 2026 (1961) and 25 August 2026 (2025) · 1961 source ↗ · 2025 source ↗ ·

1961 Income-tax Act, 1961

Section 115VQPeriod for which tonnage tax option to remain in force.Read on its page ›

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Section 115VSProhibition to opt for tonnage tax scheme in certain cases.Read on its page ›

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2025 Income-tax Act, 2025

Section 231Method of opting of tonnage tax scheme and validity.Read on its page ›

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