https://www.taxtmi.com/acts?id=50486 Amendment inserts the phrase "or inland vessel, as the case may be," into section 115VG(4) of the Income-tax Act immediately after the words "a ship," thereby extending the provision's textual scope to cover inland vessels alongside ships and is prescribed to take effect from the 1st April, 2026. en-us Tue, 01 Apr 2025 13:04:48 +0530 Tue, 01 Apr 2025 13:04:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=50486 Amendment inserts the phrase "or inland vessel, as the case may be," into section 115VG(4) of the Income-tax Act immediately after the words "a ship," thereby extending the provision's textual scope to cover inland vessels alongside ships and is prescribed to take effect from the 1st April, 2026. Act-Rules F. Acts / Amendment Acts Tue, 01 Apr 2025 13:04:48 +0530 https://www.taxtmi.com/acts?id=50486