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Part 7C
Fringe Benefit Tax
4 rules (40C–40F)
- 40CValuation of specified security or sweat equity share being a share in the company
- 40DValuation of specified security not being an equity share in the company
- 40EPrescribed conditions for the purposes of sub-clause (iii) of clause (B) of sub-section (2) of section 115WB
- 40FPart VIIC not to apply after a certain date