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Income Tax Rules

Section / Rule Number Content


40C Valuation of specified security or sweat equity share being a share in the company
40D Valuation of specified security not being an equity share in the company
40E Prescribed conditions for the purposes of sub-clause (iii) of clause (B) of sub-section (2) of section 115WB
40F Provisions of Fringe Benefit Tax not applicable from assessment year 2010-11
40G Refund claim under section 239A


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