Amendment of section 115VD.

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..... land vessel, as the case may be," shall be inserted; (iii) in clause (b), after the words and figures "section 407 of the Merchant Shipping Act, 1958 (44 of 1958.)", the words and figures "or an inland vessel registered under the Inland Vessels Act, 2021 (24 of 2021.), as the case may be," shall be inserted; (iv) in clause (c), after the words "such ship", the words "or inland vessel, as the c .....

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..... in the said section to provide that a qualifying ship would include inland vessel registered under the Inland Vessel Act, 2021 as well. It is further proposed to amend the said section to provide that a qualifying ship would not include a seagoing ship or inland vessel, if the main purpose for which it is used is the provision of goods or services of a kind normally provided on land. This amend .....

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