Income-tax provision expanded to include inland vessels, extending section 115VK coverage effective next fiscal year. The amendment inserts the words 'or inland vessels, as the case may be' after 'being ships' in section 115VK(2) of the Income-tax Act, thereby extending the provision that referred to ships to also cover inland vessels; the change is effected by the Finance Act, 2025 and comes into force from 1 April, 2026.