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Section 37 - Amendment of section 115VZA. - Finance Act, 2025Extract Amendment of section 115VZA. 37. In section 115VZA of the Income-tax Act, in sub-section (2), with effect from the 1st April, 2026, (a) after the words a ship , the words or inland vessel, as the case may be, shall be inserted; (b) after the words such ship , the words or inland vessel, as the case may be, shall be inserted.
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