Our assurance services include Statutory audit, Tax audit and Special audits. We carry out audit of financial statements prepared in accor
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115VA. Computation of profits and gains from the business of operating qualifying ships. —Notwithstanding anything to the contrary contained in sections 28 to 43C, in the case of a company, the income from the business of operating qualifying ships, may, at its option, be computed in accordance with the provisions of this Chapter and such income shall be deemed to be the profits and gains of such business chargeable to tax under the head "Profits and gains of business or profession".
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