# The Finance Act, 2025, Section 32: Amendment of section 115VK

- Act: The Finance Act, 2025 (Act 7 of 2025)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2025/section/32/

## Text

Amendment of section 115VK. 32.  In section 115VK of the Income-tax Act, in sub-section (2), 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.

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