Insertion of new section 115WKA

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..... -tax Act, the following section shall be inserted, namely:— Recovery of fringe benefit tax by the employer from the employee. "115WKA. Notwithstanding anything contained in any agreement or scheme u .....

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..... to recover from the employee the fringe benefit tax to the extent to which such employer is liable to pay the fringe benefit tax in relation to the value of fringe benefits provided to the employee an .....

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