Amendment of section 28.

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..... he following clause shall be substituted with effect from the 1st day of April, 2024, namely: (iv) the value of any benefit or perquisite arising from business or the exercise of a profession, w .....

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..... or the exercise of a profession shall be chargeable to income-tax under the head Profits and gains of business or profession . It is proposed to amend the said clause so as to apply to cases where .....

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