(4)The provisions of this section shall apply in respect of assessments for the assessment year commencing on the 1st day of April, 1989, and subsequent assessment years:] [Inserted by Act 4 of 1988, Section 98 (w.e.f. 1.4.1989).][Provided that in respect of assessment of fringe benefits, the provisions of this sub-section shall have effect as if for the figures "1989", the figures "2006" had been substituted.] [ Inserted by Act 18 of 2005, Section 56 (w.e.f. 1.4.2006).]
