— Nexus · the AI research workspace for CA firms
— official CBDT correspondence
Section 226 — Tonnage tax scheme: its source in the Income-tax Act, 1961
Section 226 (Tonnage tax scheme) of the Income-tax Act, 2025 consolidates Section 115VB, Section 115VE and Section 115VF of the Income-tax Act, 1961 as per the official CBDT correspondence.
source provisions · income-tax act, 1961
- Section 115VB — Operating ships
- Section 115VE — Manner of computation of income under tonnage tax scheme
- Section 115VF — Tonnage income
read both texts · §115VB (1961) vs §226 (2025)
loading…
loading…
Source: the CBDT’s official 1961↔2025 correspondence table (incometaxindia.gov.in), captured 2026-07-21. This is a research aid — verify against the official CBDT utility ↗ before professional reliance.
— built by nexus
Nexus answers full tax questions the same way — a citation-grounded advisory artifact with verdict, authority chain, computation and drafting, every citation traceable to an official source.