It applies to whole of India,

also extends to

Designated Areas in the Continental Shelf

+

Exclusive Economic Zone of India (EEZ).

(The EEZ extends upto 200 nautical miles inside the sea from base line)

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CA Maninder Singh

CA Maninder Singh is a Chartered Accountant for the past 14 years. He also provides Accounts Tax GST Training in Delhi, Kerala and online.