Amendment of section 115VT.
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....ed; (ii) in sub-section (4), in clause (c), for the words, brackets, letter and figure "as specified in clause (a) of sub-section (3), but such ship", the words, brackets, letter and figure, "or new inland vessel, as the case may be, as specified in clause (a) of sub-section (3), but such ship or inland vessel, as the case may be," shall be substituted; (iii) in the Explanation, ....
TaxTMI