https://www.taxtmi.com/acts?id=40280 The Act defines fishing vessel as a mechanically propelled ship exclusively engaged in sea fishing for profit, and defines Indian ship by registration under the Act, including ships previously registered at Indian ports that are recognised as Indian ships under the applicable proviso, providing operative criteria for vessel classification referenced in tax law. en-us Wed, 22 Sep 2021 16:09:04 +0530 Wed, 22 Sep 2021 16:09:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=40280 The Act defines fishing vessel as a mechanically propelled ship exclusively engaged in sea fishing for profit, and defines Indian ship by registration under the Act, including ships previously registered at Indian ports that are recognised as Indian ships under the applicable proviso, providing operative criteria for vessel classification referenced in tax law. Act-Rules Income Tax Wed, 22 Sep 2021 16:09:04 +0530 https://www.taxtmi.com/acts?id=40280