Amendment of section 115VG.

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..... after the words "a ship", the words "or inland vessel, as the case may be," shall be inserted with effect from the 1st April, 2026. - Clause 29 of the Bill seeks to amend section 115VG of the Inco .....

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..... purview. This amendment will take effect from 1st April, 2026 and will, accordingly, apply in relation to the assessment year 2026-2027 and subsequent assessment years.
Statute, statutory provisi .....

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