Statutory definition amendment inserts the Inland Waterways Authority of India meaning into the Income-tax Act.

Section 235 of the Income-tax Act is amended by inserting a new definitional clause after clause (f). The inserted clause provides that "Inland Waterways Authority of India" carries the same meaning as assigned to that expression under section 3 of the Inland Waterways Authority of India Act, 1985. The amendment is limited to the incorporation of this statutory definition into the Income-tax Act for interpretative consistency and cross-reference purposes.

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