Definition change: 'inland vessel' incorporated into tax provision, linked to Inland Vessels Act effective next fiscal year. Amendment expands the income-tax provision by replacing the term 'ship' with 'ship or inland vessel, as the case may be' in specified clauses of section 115V effective 1 April 2026, and inserts a clause defining 'inland vessel' by reference to clause (q) of section 3 of the Inland Vessels Act, 2021, thereby aligning the tax provision's scope with the statutory definition in the inland-vessel regime.