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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Application of general Income Tax provisions to fringe benefits ensures existing tax procedures govern their assessment and payment.</h1> Fringe benefits are governed by the general machinery of the Income-tax Act unless the Chapter provides otherwise; accordingly, procedural, assessment and payment norms under the Act apply to fringe benefits, subject only to explicit deviations contained within the Chapter.

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