Finance Acts
Section - 31 - Amendment of section 115V-I
Amendment of section 115V-I.31. In section 115V-I of the Income-tax Act, with effect from the 1st April, 2026,-
| (a) | - | in sub-section (2), in clause (ii),- |
| (i) | - | for the words "other ship-related activities", the words "other ship-related or inland vessel related activities, as the case may 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) | - | Google Play store
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