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[Cites 0, Cited by 1] [Section 115WC(1)] [Section 115WC] [Entire Act]

Union of India - Subsection

Section 115WC(1)(a) in The Income Tax Act, 1961

(a)cost at which the benefits referred to in clause (b) of sub-section (1) of section 115-WB, is provided by the employer to the general public as reduced by the amount, if any, paid by, or recovered from, his employee or employees: