"(iv) the value of any benefit or perquisite arising from business or the exercise of a profession, whether—
Chapter IIIDIR — ECT TAXES, Income-tax
Section 11
In section 28 of the Income-tax Act, for clause (iv), the following clause shall be substituted with effect from the 1st day ofApril, 2024, namely:
Printed from Law on Tips • The Finance Act, 2023