TONNAGE TAX CELL CIRCULARS
4/2005
5/2005 6/2005
7/2005
8/2005 1/2006 1/2009 2/2009
Training commitments linked to tonnage tax Companies opting for tonnage tax regime - furnishing of details regarding minimum training requirements System for administration of Minimum Training Requirement for Tonnage Tax Company in terms of sec.115VU of Income Tax Act 1961 and guidelines issued vide Notification published in Gazette vide S.O. 1436(E) dated 30.12.04. Hosting of name of trainees eligible for sea board training in the MTT website by institutes approved by the Director General of Shipping
Tonnage tax opted companies – scrutiny of annual returns for the financial year 2004-2005 – Details of in chartering as well as space / slot arrangements during the period 1/1/2005 to 31/3/2005
Calculation of Net Tonnage factor for Financial Year 2004-05 (AY 2005-06) to be used by Tonnage Tax Companies having Space / Slot arrangements
Revision in training fees and administrative cost recoverable from trainee officers
Calculation of Net Tonnage factor for Financial Year 2005-06 (AY 2006-07) to be used by Tonnage Tax Companies having Space / Slot arrangements
Last Submission of returns prescribed under tonnage tax regime Calculation of Net Tonnage factor for Financial Year 2006-07 (AY 2007-08) to be used by Tonnage Tax Companies having Space / Slot arrangements System for administration of Minimum Training Requirement for Tonnage Tax Company in terms of Section 115VU of Income Tax Act, 1961 and guidelines issued vide Notification published in Gazette vide S.O. 1436(E) dated 30.12.2004 as amended in Gazette Notification S.O. 2132(E) dated 12.12.2007-Corrigendum to Tonnage Tax Cell Circular no. 2 of 2005 dated 28.1.2005 Calculation of Net Tonnage factor for Financial Year 2009-10 (AY 2010-11) to be used by Tonnage Tax Companies having Space / Slot arrangements
M.S. Notice
14/2007
GUIDELINES
Gazette Notification Gazette Notification