Section 1A(38)(d) in The Merchant Shipping (Prevention of Pollution by Oil from Ships) Rules, 2010
(d)which has undergone a major conversion -(i)for which the contract is placed on or after the 1st January, 2007; or(ii)in the absence of a contract, the construction work of which is begun on or after the 1st July, 2007; or(iii)which is completed on or after the 1st January, 2010.