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of <h1>Amendment to Section 43B: Clause (f) Revised, New Clause (g) for Railway Asset Payments Added. Effective April 1, 2017.</h1> Section 43B of the Income-tax Act was amended by the Finance Act, 2016, effective April 1, 2017. The amendment modifies clause (f) by replacing the word 'employee' with 'employee, or.' It also introduces a new clause (g), which includes any sum payable by the assessee to the Indian Railways for the use of railway assets.
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