https://www.taxtmi.com/acts?id=53839 Section 235 of the Income-tax Act is amended by inserting a new definitional clause after clause (f). The inserted clause provides that "Inland Waterways Authority of India" carries the same meaning as assigned to that expression under section 3 of the Inland Waterways Authority of India Act, 1985. The amendment is limited to the incorporation of this statutory definition into the Income-tax Act for interpretative consistency and cross-reference purposes. en-us Tue, 31 Mar 2026 15:36:52 +0530 Tue, 31 Mar 2026 15:36:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=53839 Section 235 of the Income-tax Act is amended by inserting a new definitional clause after clause (f). The inserted clause provides that "Inland Waterways Authority of India" carries the same meaning as assigned to that expression under section 3 of the Inland Waterways Authority of India Act, 1985. The amendment is limited to the incorporation of this statutory definition into the Income-tax Act for interpretative consistency and cross-reference purposes. Act-Rules F. Acts / Amendment Acts Tue, 31 Mar 2026 15:36:52 +0530 https://www.taxtmi.com/acts?id=53839