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        Bills

        Clause 52 - Amendment of section 227.

        Finance Bill, 2026
        Part B
        Income-tax under the Income-tax Act, 2025

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        Tonnage income: Section 227 amended to require a valid certificate and certificate of registration, effective April 1, 2026. Section 227 is amended so that tonnage is recognised only where supported by a valid certificate in sub section (4)(a), and the qualifying document for inland vessels in sub section (9)(b)(iii) is specified as a certificate of registration; both changes take effect from 1 April 2026 for the 2026-2027 tax year onward.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Tonnage income: Section 227 amended to require a valid certificate and certificate of registration, effective April 1, 2026.

                                Section 227 is amended so that tonnage is recognised only where supported by a valid certificate in sub section (4)(a), and the qualifying document for inland vessels in sub section (9)(b)(iii) is specified as a certificate of registration; both changes take effect from 1 April 2026 for the 2026-2027 tax year onward.


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