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 0] [Section 115WB(2)] [Section 115WB] [Entire Act] Union of India - Subsection Section 115WB(2)(vii) in The Income Tax Act, 1961 (vii)[ being the expenditure on distribution of samples either free of cost or at concessional rate; and] [ Inserted by Act 21 of 2006, Section 28 (w.e.f. 1.4.2007).]