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<h1>Income-tax Act Update: Changes to Section 115WB Include New Clauses on Sales Promotions and Employee Transportation Benefits.</h1> Section 115WB of the Income-tax Act is amended effective April 1, 2007. In sub-section (2), clause (D) is modified by omitting the word 'and' in clause (v) and adding clauses (vii) and (viii) related to expenditures on free samples to doctors and payments for promoting sales. Clause (F) is altered by removing 'tour and travel (including foreign travel)' and inserting it as clause (Q). In sub-section (3), a provision is added to include benefits or amenities related to free or subsidized transport for employees commuting between their residence and workplace.