Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [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).]