Finance Acts
Section - 28 - Amendment of section 115VB
Amendment of section 115VB.28. In section 115VB of the Income-tax Act, with effect from the 1st April, 2026,-
| (a) | - | after the words "any ship", the words "or inland vessel, as the case may be," shall be inserted; |
| (b) | - | after the words "the ship", the words "or inland vessel, as the case may be," shall be inserted; |
| (c) | - | in the proviso, after the words "a ship", the words "or inland vessel, as the case may be," shall be inserted. |
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