Amendment of section

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... essment of fringe benefits" shall be substituted; (b) after clause (23A), the following clause shall be inserted, namely:- '(23B) "fringe benefits" means any fringe benefits referred to in section 115WB;'; (c) in clause (42A), in the proviso, after the words, brackets, figures and letter "clause (23D) of section 10", the words "or a zero coupon bond" shall be inserted; (d) in clause (43), .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... aturity or redemption from infrastructure capital company or infrastructure capital fund or public sector company; and (c) which the Central Government may, by notification in the Official Gazette, specify in this behalf. Explanation:- For the purposes of this clause, the expressions "infrastructure capital company" and "infrastructure capital fund" shall have the same meanings respectively .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X