Finance Acts
Section - 35 - Amendment of section 115VV
Amendment of section 115VV.35. In section 115VV of the Income-tax Act, with effect from the 1st April, 2026,-
| (a) | - | in sub-section (4), for the words "chartered in", the words "or inland vessels, as the case may be, chartered in" shall be substituted; |
| (b) | - | in the Explanation, after the words "a ship", the words "or inland vessel, as the case may be," shall be inserted. |
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