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[Cites 0, Cited by 744] [Section 28] [Entire Act]

Union of India - Subsection

Section 28(iv) in The Income Tax Act, 1961

(iv)[ the value of any benefit or perquisite, whether convertible into money or not, arising from business or the exercise of a profession;] [ Inserted by Act 5 of 1964, Section 7 (w.e.f. 1.4.1964).]