FORM NO.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,
The Joint Commissioner,
…………………………
Sir,
I, on behalf of , hereby apply for *exercising /renewing the option for the tonnage tax
[Nam e of t he c om pany ]
scheme in accordance with the provisions of *sub-section (1) of section 115VP or sub-section (1)
of section 115VR of the Income-tax Act, 1961 with effect from the assessment year………..
2. A statement of particulars for the purpose of *exercising /renewing the option is
enclosed as per Annexure to this Form.
Verification **
I, ………………………………(full name in block letters), do hereby declare that what is
stated in this application and the Annexure hereto is true to the best of my information
and belief. I further confirm that:
(1) is an Indian company within the meaning of clause
[Name of the company]
(26) of section 2 of the Income-tax Act, 1961.
(2)The place of effective management of the company within the meaning of section
115VC of the Income-tax Act, 1961 is in India.
(3) The company owns …… qualifying ship(s).
(4) The main object of the company is operation of ships. Copy of Memorandum of
Association of the company is enclosed.
2. I further declare that I am making this application in my capacity as ………………
and I am also competent to make this application and verify it.
………………………………
Name and Signature
Place: ………..
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)
2. Permanent Account Number
3. Address of the Registered Office
4. Address (es) of branch office (es)
5. Date of incorporation (enclose a copy of the certificate
of incorporation)
6. Date on which the company became a qualifying
company [to be given only in case of a company
which becomes a qualifying company after the initial