# The Finance Act, 2024 (No. 2), Section 16: Amendment of section 44B

- Act: The Finance Act, 2024 (No. 2)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2024-no-2/section/16/

## Text

Amendment of section 44B. 16. In section 44B of the Income-tax Act, with effect from the 1st day of April, 2025,— (a) | for the marginal heading, the following marginal heading shall be substituted, namely:— "Special provision for computing profits and gains of shipping business other than cruise shipping in case of non-residents."; (b) | in sub-section (1), after the words "business of operation of ships,", the words, figures and letters "other than cruise ships referred to in section 44BBC," shall be inserted.

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