Abstract - MERCHANT SHIPPING ACT, 1958 - Income-tax Act, 1961

SECTION 3(12) (18) OF MERCHANT SHIPPING ACT, 1958 Definitions. 3. In this Act, unless the context otherwise requires,- ** ** ** (12) fishing vessel means a ship fitted with mechanical means of propulsion which is exclusively engaged in sea fishing for profit; ** ** ** (18) Indian ship means a ship registered as such under this Act and includes any ship registered at any port in India at the commencement of this Act which is recognised as an Indian ship under the proviso to sub-section (2) of section 22.