(2)Notwithstanding anything contained in sub-section (1),-(a)in the case of an employer engaged in the business of hotel, the value of fringe benefits for the purposes referred to in clause (B) of sub-section (2) of section 115-WB shall be "five per cent" "instead of "twenty per cent" referred to in clause (c) of sub-section (1);(aa)[ in the case of an employer engaged in the business of carriage of passengers or goods by aircraft, the value of fringe benefits for the purposes referred to in clause (B) of sub-section (2) of section 115-WB shall be "five per cent" instead of "twenty per cent" referred to in clause (c) of sub-section (1); [Inserted by Act 21 of 2006, Section 29 (w.e.f. 1.4.2007).](ab)in the case of an employer engaged in the business of carriage of passengers or goods by ship, the value of fringe benefits for the purposes referred to in clause (B) of sub-section (2) of section 115-WB shall be "five per cent" instead of "twenty per cent" referred to in clause (c) of sub-section (1);](b)in the case of an employer engaged in the business of construction, the value of fringe benefits for the purposes referred to in clause (F) of sub-section (2) of section 115-WB shall be "five per cent" instead of "twenty per cent" referred to in clause (c) of sub-section (1);(c)in the case of an employer engaged in the business of manufacture or production of pharmaceuticals, the value of fringe benefits for the purposes referred to in clauses (F) and (G) of sub-section (2) of section 115-WB shall be "five per cent" instead of "twenty per cent" referred to in clause (c) of sub-section (1);(d)in the case of an employer engaged in the business of manufacture or production of computer software, the value of fringe benefits for the purposes referred to in clauses (F) and (G) of sub-section (2) of section 115-WB shall be "five per cent" instead of "twenty-per cent" referred to in clause (c) of sub-section (1);(da)[ in the case of an employer engaged in the business of carriage of passengers or goods by aircraft, the value of fringe benefits for the purposes referred to in clause (G) of sub-section (2) of section 115-WB shall be "five per cent" instead of "twenty per cent" referred to in clause (c) of sub-section (1); [Inserted by Act 21 of 2006, Section 29 (w.e.f. 1.4.2007).](db)in the case of an employer engaged in the business of carriage of passengers or goods by ship, the value of fringe benefits for the purposes referred to in clause (G) of sub-section (2) of section 115-WB shall be "five per cent" instead of "twenty per cent" referred to in clause (c) of sub-section (1);](e)in the case of an employer engaged in the business of carriage of passengers or goods by motor car, the value of fringe benefits for the purposes referred to in clause (H) of sub-section (2) of section 115-WB shall be "five per cent" instead of "twenty per cent" referred to in clause (c) of sub-section (1);(f)in the case of an employer engaged in the business of carriage of passengers or goods by aircraft, the value of fringe benefits for the purposes referred to in clause (1) of sub-section (2) of section 115-WB shall be taken as nil.C.-Procedure for filing of return in respect of fringe benefits, assessment and payment of tax in respect thereof
