Amendment of section 115VT.

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e 1st April, 2026,-- (i) in sub-section (3), after the words "new ship" at both the places where they occur, the words "or new inland vessel, as the case may be" shall be inserted; (ii) in sub-sec .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... includes', the words 'section, "new ship or new inland vessel", as the case may be, includes' shall be substituted. - Clause 33 of the Bill seeks to amend section 115VT of the Income-tax Act relati .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X