Definition of inland vessel expands vessel-related tax definitions, bringing inland vessels within charter and pleasure craft rules. Amendment inserts a definition of inland vessel by reference to the Inland Vessels Act and substitutes 'ship' with 'ship or inland vessel, as the case may be' in specified definition clauses to include inland vessels within the scope of bareboat charter, bareboat charter-cum-demise, pleasure craft and qualifying ship for income-tax purposes, with prospective application from the start of the stated financial year to the relevant assessment year and thereafter.