https://www.taxtmi.com/acts?id=50483 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. en-us Tue, 01 Apr 2025 13:03:36 +0530 Tue, 01 Apr 2025 13:03:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=50483 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. Act-Rules F. Acts / Amendment Acts Tue, 01 Apr 2025 13:03:36 +0530 https://www.taxtmi.com/acts?id=50483