# The Finance Act, 2026, Section 62: Amendment of section 228

- Act: The Finance Act, 2026 (Act 4 of 2026)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2026/section/62/

## Text

Amendment of section 228. 62. In section 228 of the Income-tax Act, in sub-section (3), in clause (b), in sub-clause (ii), in item (A), after the words "passenger ships", the words "or inland vessels" shall be inserted.

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