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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Income-tax Act Section 115VX amended: New rules for inland vessels effective April 1, 2026. Inland Vessels Act, 2021 referenced.</h1> Section 115VX of the Income-tax Act is amended to take effect from April 1, 2026. In sub-section (1), clause (a) will now include the words 'or inland vessel, as the case may be,' following 'a ship.' Additionally, clause (b) will introduce a new sub-clause (iii) for inland vessels registered in India, requiring a certificate issued under the Inland Vessels Act, 2021.
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