Amendment of section 115VX.

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..... , the following sub-clause shall be inserted, namely:-- "(iii) in case of inland vessel registered in India, a certificate issued under the Inland Vessels Act, 2021 (24 of 2021.).". - Clause 35 of the Bill seeks to amend section 115VX of the Income-tax Act relating to determination of tonnage. Clause (a) of sub-section (1) of the said section provides tonnage of a ship shall be determined in .....

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