https://www.taxtmi.com/acts?id=50488 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. en-us Tue, 01 Apr 2025 13:05:21 +0530 Tue, 01 Apr 2025 13:05:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=50488 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. Act-Rules F. Acts / Amendment Acts Tue, 01 Apr 2025 13:05:21 +0530 https://www.taxtmi.com/acts?id=50488