# The Finance Act, 2025, Section 35: Amendment of section 115VV

- Act: The Finance Act, 2025 (Act 7 of 2025)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2025/section/35/

## Text

Amendment of section 115VV. 35.  In section 115VV of the Income-tax Act, with effect from the 1st April, 2026,— (a) | in sub-section (4), for the words "chartered in", the words "or inland vessels, as the case may be, chartered in" shall be substituted; (b) | in the Explanation, after the words "a ship", the words "or inland vessel, as the case may be," shall be inserted.

---
Published by eCourtsIndia together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957.