Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 235] [Entire Act] Union of India - Subsection Section 235(e) in The Income Tax Act, 2025 (e)"fishing vessel" shall have the meaning assigned to it in section 3(12) of the Merchant Shipping Act, 1958;