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<h1>Income-tax Act Section 115VV amended to include inland vessels in tax provisions effective April 1, 2026.</h1> Section 115VV of the Income-tax Act is amended with effect from April 1, 2026. In sub-section (4), the phrase 'chartered in' is replaced with 'or inland vessels, as the case may be, chartered in.' Additionally, in the Explanation, the phrase 'a ship' is expanded to include 'or inland vessel, as the case may be.' These amendments address the inclusion of inland vessels alongside ships in relevant tax provisions.