https://www.taxtmi.com/acts?id=53171 Amendment to section 235 of the Income tax Act, 2025 adds a sub clause defining Inland Waterways Authority of India by reference to section 3 of the Inland Waterways Authority of India Act, 1985, and takes effect from 1 April 2026, applying to the tax year 2026-2027 and subsequent years. en-us Sun, 01 Feb 2026 15:21:57 +0530 Sun, 01 Feb 2026 15:21:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=53171 Amendment to section 235 of the Income tax Act, 2025 adds a sub clause defining Inland Waterways Authority of India by reference to section 3 of the Inland Waterways Authority of India Act, 1985, and takes effect from 1 April 2026, applying to the tax year 2026-2027 and subsequent years. Act-Rules Bills Sun, 01 Feb 2026 15:21:57 +0530 https://www.taxtmi.com/acts?id=53171