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Rule 11P of Income Tax Rules 1962: Application for exercising or renewing the option for tonnage tax scheme
Rule 11P : Application for exercising or renewing the option for tonnage tax scheme
(Chapter: II, Part G. - Tonnage Tax Scheme For Shipping Companies)
An application under sub-section (1) of section 115VP for exercising an option for the tonnage tax scheme or under sub-section (1) of section 115VR for renewing the option for the tonnage tax scheme, as the case may be, shall be made in Form No. 65 and shall be verified in the manner provided therein.