(4F)any income of a non-resident by way of royalty or interest , on account of lease of an aircraft [or a ship] in a previous year, paid by a unit of an International Financial Services Centre as referred to in sub-section (1A) of section 80LA, if the unit has commenced its operations on or before the 31st day of March, 2024.Explanation.—For the purposes of this clause, "aircraft" means an aircraft or a helicopter, or an engine of an aircraft or a helicopter, or any part thereof;]Following Explanation shall be substituted for the existing Explanation to clause (4F) of section 10 by the Finance Act, 2022, w.e.f. 1-4-2023:Explanation.—For the purposes of this clause,—(i)"aircraft" means an aircraft or a helicopter, or an engine of an aircraft or a helicopter, or any part thereof;(ii)"ship" means a ship or an ocean vessel, engine of a ship or ocean vessel, or any part thereof;Following clause (4G) shall be inserted after clause (4F) of section 10 by the Finance Act, 2022, w.e.f. 1-4-2023:
