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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Income-tax Act Section 239 amended: New clause (d) added for fringe benefits claims, effective April 1, 2006.</h1> Section 239 of the Income-tax Act has been amended by the Finance Act, 2005. A new clause (d) is added to sub-section (2), effective from April 1, 2006. This clause specifies that claims related to fringe benefits, assessable for any assessment year starting on April 1, 2006, must be made within one year from the end of that assessment year.
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