Amendment of section 115VK.

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..... after the words "being ships", the words "or inland vessels, as the case may be" shall be inserted with effect from the 1st April, 2026. - Clause 31 of the Bill seeks to amend section 115VK of the .....

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..... de inland vessels under its 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.

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