Amendment of section 2

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..... section 2 of the Income-tax Act, in clause (24), after sub-clause (iv), the following sub-clause shall be inserted, namely :- '(iva) the value of any benefit or perquisite, whether convertible int .....

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..... hich, but for such payment, would have been payable by the beneficiary;'. - - statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxation Tax Management India - .....

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