Section 1A(47)(d) in The Merchant Shipping (Prevention of Pollution by Oil from Ships) Rules, 2010
(d)which have undergone a major conversion-(i)for which the contract is placed after-the 1st August; 2007; or(ii)in the absence of contract, the construction work of which is begun after the 1st February, 2008; or(iii)which is completed after the 1st August, 2010.