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[Cites 0, Cited by 0] [Section 235(i)] [Section 235] [Entire Act]

Union of India - Subsection

Section 235(i)(ii) in The Income Tax Act, 2025

(ii)it is a ship registered under the Merchant Shipping Act, 1958, or a ship registered outside India in respect of which a licence has been issued by the Director-General of Shipping under section 406 or 407 of said Act or an inland vessel registered under the Inland Vessels Act, 2021, as the case may be; and