In section 40 of the Income-tax Act, in clause (a), after sub-clause (ib), the following sub-clause shall be inserted with effect from the 1st day of April, 2006, namely:--
"(ic) any sum paid on account of fringe benefit tax under Chapter XII-H;".
Finance Act 2005 Section 13 - Bare Act |
| State | Central Government |
| Year | 2005 |
| Section Title | Amendment of Section 40 |
Act Info: