1. Overview

A Qualifying company may opt for the tonnage tax scheme by making an application under section 231(1) to opt for the tonnage tax scheme or under section 231(10) for renewing the option for the tonnage tax scheme in Form No. 80.

2. Prerequisites for availing this service

•    You should be a registered user on the e-Filing portal
•    Status of PAN of the taxpayer should be "Active"
•    You should have a valid DSC to verify the form through DSC mode, and it must be registered on the e-filing portal and not expired

3. About the Form

3.1 Purpose

Objective of filing this form 80 is to is making an application for exercising/renewing option for the tonnage tax scheme by the qualifying company

3.2 Who can use it?

Form-80 is relevant only for qualifying company which opt for the "Tonnage Tax Scheme".

3.3 Form at a Glance

Form 80 has Six panels:

1.    Type of Application
2.    Part A – Particulars of Applicant
3.    Ships/Inland vessel Details
4.    Part B - Statement of particulars to be furnished only in case of renewing of option for tonnage tax scheme
5.    Attachments 
6.    Declaration

4. Step-by-Step Guide

Step 1: Log in to the e-Filing portal with your User ID and Password.

Step 2: Enter the User ID (PAN) and Password.

Step 3: Go to e-file >Income Tax Forms > File Income Tax Forms 

Step 4: Of the three tabs, please Select the Forms as per Income Tax Act 2025 tab, select or search for Form 80, and click the File Now button.

Step 5: Check the PAN, Submission Mode, Filing Type and select the applicable Tax Year (T.Y) and click on Continue button. 
 

Step 6. Click on Let’s Get Started

Step 7 – Upon clicking "Let's Get Started", the user will be navigated to the Panel screen. Select the 1st Panel “Type of application” to proceed.

Note - Please select the type of Application made in this form from the dropdown. Fill the relevant details, verify and click Save.

1. If opting for the tonnage tax scheme for the first time, kindly select “Exercising of Option”.

2. If the application is filed to renew the tonnage tax scheme agreed previously, kindly select Renewal of Option”

Step 8: Post saving the 1st panel, select the 2nd Panel, Part A – Particulars of Applicant to proceed. Fill the relevant details, verify and click Save. 

Note: 
1.Please ensure that all mandatory details under "My Profile" section including address is completed. You can update your contact and address details by clicking on hyperlink “My Profile”.

2.Under Serial No. 3 Address(es) of the branch office(s), select 'Add Details', fill the required fields, and click 'Add' to proceed.

Under Serial No. 7 and Serial No. 8 - Name(s) and Address(s) of the director(s) of the company, select 'Add Details', fill the required fields, and click 'Add' to proceed.

Step 9: Post saving the 2nd panel, select the 3rd Panel: Ship / Inland vessel Details.

Under field 11 “Details of ships or inland vessels owned or chartered by the company” fill the required fields and click 'Add' to proceed.

 Note – Please provide details like Name of the ship /inland vessel, Net tonnage, Flag, Type of ship / inland vessels, Date of commencement of charter, Reference No. of Director General (Shipping)/ Registrar of Inland Vessels approval and whether qualifying or not under each sub-heading.
 

Step 10: Post saving the 3rd panel, select the 4th Panel: Part B - Statement of particulars to be furnished only in case of renewing of option for tonnage tax scheme. Fill the relevant details, verify and click Save. 

In this panel, please provide details of earlier options carried out.

Note - This part should be available for filling only if "Renewing option" is selected in the type of application field in application panel.

Step 11: Post saving the 4th panel, select the 5th Panel: Attachment. Please attach the relevant documents in this panel “Attachments” and click on Save.

Step 12: Post saving the 5th panel, select the “Declaration” Panel. Confirm the Declaration panel and click on Save.

Step 13: Post saving the Declaration panel, status of panel will be displayed as Completed then Preview button will be enabled

Step 14: On the Preview page, verify the details and click Proceed to e-Verify.

Note: By clicking the “Download” button, the user can download the preview PDF and verify the details before proceeding with e verification

Step 15: Post clicking on Proceed to e-Verify button, a popup confirmation displaying that you would like to proceed to e-Verify. Click on Yes.

step 16: On clicking Yes, you will be navigated to the e-Verify page where you can verify the Form 80 using DSC only.

Note: Refer to the How to e-Verify user manual to learn more 

Step 17: After successful e-Verification, a success message is displayed along with a Transaction ID and Acknowledgement Receipt Number. Please keep a note of the Transaction ID and Acknowledgement Receipt Number for future reference. You will also receive a confirmation message on the email ID(s) and mobile number(s) registered with the e-Filing portal.

Click on download button to download the Acknowledgement receipt

After successful submission of form 80 the user can view the filled form under - On your Dashboard, click e-File > File Income Tax Forms > View Filed Forms> View Filed Form tab under Income Tax Act 2025.

Note: Refer view filled form user manual to learn more

• Login
• Dashboard
• How to e-Verify
• Register DSC

6.Glossary