Amendment of section 115V-I.

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....y be," shall be substituted; (ii) in sub-clause (A), in the Explanation, in clause (a), after the words "more ships", the words "or inland vessels, as the case may be," shall be inserted; (b) in sub-section (6), after the words "any ship", the words "or inland vessel, as the case may be," shall be inserted. - Clause 30 of the Bill seeks to amend section 115V-I of the Income-tax Act relating ....