Form No.65
Form No.65
Form No.65
65
[See rule 11P]
Application for *exercising/renewing option for the tonnage tax scheme under *sub- section
(1) of section 115VP or sub - section (1) of section 115VR of the Income-tax Act, 1961.
To,
…………………………
Sir,
scheme in accordance with the provisions of *sub-section (1) of section 115VP or sub-section (1)
I, on behalf of , hereby apply for *exercising /renewing the option for the tonnage tax
[Nam e of t he c om pany ]
of section 115VR of the Income-tax Act, 1961 with effect from the assessment year………..
(2)The place of effective management of the company within the meaning of section
115VC of the Income-tax Act, 1961 is in India.
(4) The main object of the company is operation of ships. Copy of Memorandum of
Association of the company is enclosed.
Date : ………
Note:
1. This application should be filed with the Joint Commissioner of Income-tax
having jurisdiction over the applicant company.
2. All the columns in the application must be filled in. Part A and Part B (if
applicable) of the Annexure must be filled in, failing which the application
shall be treated as incomplete.
3. * Strike out whichever is not applicable.
4. ** Before signing the verification every person should satisfy himself that the
application, the accompanying statements and documents are, to the best of
his knowledge and belief, correct and complete in all respects. Any person
making any false statement shall be liable to be prosecuted under section
277 of the Income-tax Act, 1961.
5. The application shall be signed and verified on behalf of the company by the
managing director of the company, or where for any unavoidable reason such
managing director is not able to sign and verify this Form, or where there is
no managing director, by any director:
Provided that:
(a) where the company is being wound up, whether under the orders of a
court or otherwise, or where any person has been appointed as the
receiver of any assets of the company, the statement shall be signed and
verified by the liquidator referred to in sub-section (1) of section 178 of the
Income-tax Act;
(b) where the management of the company has been taken over by the
Central Government or any State Government under any law, the
statement of the company shall be signed and verified by the principal
officer thereof.
ANNEXURE
Statement of particulars to be furnished for *exercising/renewing option for tonnage tax scheme
PART - A
1. Name of the company in full (in block letters)
(iii) Ships charte red in on bareboat charter terms for more than three years
(iv) Ships chartered in on bareboat charter terms for less than three years
Sl. Name of the Net Flag Type of Date of Period
Reference
of Whether
ship
No. ship tonnage commencement of charter
No. of qualifying
charter DG(Shipping) or not
(1) (2) (3) (4) (5) (6) (7) (8) (9) approval
(vi) Ships chartered out on bareboat charter terms for more than three years
Sl.No. Name of Net tonnage Date of Whether
Period of
ship commencement of charter qualifying
charter or not
(1) (2) (3) (4) (5) (6)
(vii)Note:
Ships c hartered out on bareboat charter terms for less than three years
1. * Strike out whichever is not applicable.
2. ** This Annexure has to be signed
Sl.No.byName
the person
of competent
Nettotonnage
sign the application.
Date of Whether
Period of
3. “Initial period” means the period after the
ship30th day of September, 2004 but before the 1s t day
commencement of charter qualifying
of January, 2005. charter or not
4. Part-A is to be filled up both in case of exercising the option and while renewing the option.
(1) (2) (3) (4) (5) (6)
However, Part-B is to be filled up only in cases where an application is being filed for
renewing the option.
5. In respect of each of the ships, details of which are being given in item 7, a copy of the
following certificates, as may be relevant, in case of each qualifying ship should be
enclosed:
(i) Certificate of registration under the Merchant Shipping Act, 1958 and certificate
under Merchant Shipping (Tonnage Measurement of Ship) Rules, 1987 made under
the Merchant Shipping Act, 1958;
(ii ) Certificate of registrationNet
under theFlag
Merchant Shipping Act, 1958 andPeriod
international
(viii) Other ships chartered in [other tha n those referred to at (ii), (iii)Whether
Sl.
tonnage certificate issued under the
Name of the
provisions of the Convention
Type of
on
ship
and (iv) above]
Date of
Tonnage
Reference
of
No. ship tonnage commencement of charter
No. of qualifying
Measurement of Ships, 1969 as specified in the Merchant Shipping (Tonnage charter DG(Shipping) or not
Measurement of Ship) Rules, (1)1987(2)made
(3) under
(4) the
(5) Merchant
(6) (7) Shipping
(8) (9) Act, 1958; approval
(iii) Permission obtained from the Director-General of Shipping to charter in a ship in
case of ships registered outside India.
8. Name(s) and address(es) of directors of the
applicant company
PART-B
(Statement of particulars to be furnished only in case of renewing of option for tonnage tax scheme)
1. Date(s) of exercising earlier option(s) alongwith date(s ) of
order approving the option [enclose a copy of the order(s)].
**Signed