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<h1>Inland Vessels Added to Section 115VB of Income-tax Act Alongside Ships, Effective April 2026</h1> Section 115VB of the Income-tax Act is amended effective April 1, 2026, to include inland vessels alongside ships. The amendment inserts the phrase 'or inland vessel, as the case may be' after references to 'any ship,' 'the ship,' and 'a ship' throughout the section, including in the proviso. This expands the scope of the provision to cover both maritime ships and inland waterway vessels.