# The Finance Act, 2025, Section 28: Amendment of section 115VB

- Act: The Finance Act, 2025 (Act 7 of 2025)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2025/section/28/

## Text

Amendment of section 115VB. 28.  In section 115VB of the Income-tax Act, with effect from the 1st April, 2026,— (a) | after the words "any ship", the words "or inland vessel, as the case may be," shall be inserted; (b) | after the words "the ship", the words "or inland vessel, as the case may be," shall be inserted; (c) | in the proviso, after the words "a ship", the words "or inland vessel, as the case may be," shall be inserted.

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