Amendment of section 28.

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..... 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, whether-- (a .....

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..... 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 benefit or perquisit .....

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