# The Finance Act, 2025, Section 36: Amendment of section 115VX

- Act: The Finance Act, 2025 (Act 7 of 2025)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2025/section/36/

## Text

Amendment of section 115VX. 36.  In section 115VX of the Income-tax Act, in sub-section (1), with effect from the 1st April, 2026,— (i) | in clause (a), after the words "a ship", the words "or inland vessel, as the case may be," shall be inserted; (ii) | in clause (b), after sub-clause (ii), 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).".

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