Amendment status not verified — confirm the current text below against the official source.
In section 44B of the Income-tax Act, with effect from the 1st day of April, 2025,-- (a) for the marginal heading, the following marginal heading shall be substituted, namely:-- "Special provision for computing profits and gains of shipping business other than cruise shipping in case of non-residents."; (b) in sub-section (1), after the words "business of operation of ships,", the words, figures and letters "other than cruise ships referred to in section 44BBC," shall be inserted.