Amendment of section 115VT.

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.... 1st April, 2026,-- (i) in sub-section (3), after the words "new ship" at both the places where they occur, the words "or new inland vessel, as the case may be" shall be inserted; (ii) in sub-sect....

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....ncludes', the words 'section, "new ship or new inland vessel", as the case may be, includes' shall be substituted. - Clause 33 of the Bill seeks to amend section 115VT of the Income-tax Act relatin....