Section 38 - Amendment of section 119 - Finance Act, 2005

38 . Amendment of section 119.- In section 119 of the Income-tax Act, in sub-section (2), in clause (a), with effect from the 1st day of April, 2006, (i) for the word, figures and letters "sections 115P, 115S", the word, figures and letters "sections 115P, 115S, 115WD, 115WE, 115WF, 115WG, 115WH, 115WJ, 115WK" shall be substituted; (ii) for the words "any class of incomes", the words "any class of incomes or fringe benefits" shall be substituted.