Operating ships

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..... Chapter, a company shall be regarded as operating a ship if it operates any ship 1[or inland vessel, as the case may be,] whether owned or chartered by it and includes a case where even a part of the .....

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.....     ************** NOTES:- 1.  Inserted vide Section 28 of the Finance Act, 2025 dated 29-03-2025 w.e.f. 01-04-2026  2.  Inserted vide Sect .....

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