Qualifying ship

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.... of fifteen net tonnage or more; (b) it is a ship registered under the Merchant Shipping Act, 1958 (44 of 1958), or a ship registered outside India in respect of which a licence has been issued by the Director-General of Shipping under section 406 or section 407 of the Merchant Shipping Act, 1958 (44 of 1958) ^5[or an inland vessel registered under the Inland Vessels Act, 2021 (24 of 2021....

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....ion 30 of the Finance (No. 2) Act, 2004 w.e.f. 01-04-2005 2. Omitted vide section 36 of the Finance Act, 2005 w.e.f. 01-04-2006 before it was read as, "(vii) dredgers;" 3.  Inserted vide Section 29 of the Finance Act, 2025 w.e.f. 01-04-2026  4.  Inserted vide Section 29 of the Finance Act, 2025 w....