Finance Acts
Section - 37 - Amendment of section 115VZA
Amendment of section 115VZA.37. In section 115VZA of the Income-tax Act, in sub-section (2), with effect from the 1st April, 2026,-
| (a) | - | after the words "a ship", the words "or inland vessel, as the case may be," shall be inserted; |
| (b) | - | after the words "such ship", the words "or inland vessel, as the case may be," shall be inserted. |
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