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    <title>Amendment of section 115VZA.</title>
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    <description>With effect from 1 April 2026, sub section (2) of section 115VZA of the Income tax Act is amended to insert the words &quot;or inland vessel, as the case may be,&quot; after both the phrases &quot;a ship&quot; and &quot;such ship,&quot; thereby extending the provision&#039;s operative references to inland vessels alongside ships.</description>
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      <description>With effect from 1 April 2026, sub section (2) of section 115VZA of the Income tax Act is amended to insert the words &quot;or inland vessel, as the case may be,&quot; after both the phrases &quot;a ship&quot; and &quot;such ship,&quot; thereby extending the provision&#039;s operative references to inland vessels alongside ships.</description>
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