Section 115WC(2)(f) in The Income Tax Act, 1961

[Cites 0, Cited by 2] [Section 115WC(2)] [Section 115WC] [Entire Act]

Union of India - Subsection

Section 115WC(2)(f) in The Income Tax Act, 1961

(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.

Legal Document View

Unlock Advanced Research with PRISMAI

Union of India - Subsection

Section 115WC(2)(f) in The Income Tax Act, 1961